Which One of the Following Is an Example of the Concept

Which one of the following is an example of the concept of inherent risk?

A) Humans make more errors than computers; therefore, a manual accounting system is riskier than a computerised system.
B) Audits with larger sample sizes are less risky than those with smaller sample sizes.
C) Loans receivable for a finance company are less likely to be collectible than those of a bank.
D) Accounting systems with vouchers have many more controls built in, so the risk that there will be errors on the financial statements is reduced.