A Company Should Study Risks Common to Its System Prior

A company should study risks common to its system prior to deciding the mix of controls needed.High-risk characteristics that might justify the need for extensive internal controls include all of the following, except:

A) Goods received are especially difficult to differentiate, count, or inspect.
B) High volumes of goods are often received, or the goods are of high value.
C) Receiving and / or record keeping are performed at one centralized location.
D) Changes in price or vendors is frequent.