Which of the Following Statements About Financial Planning Is NOT

Which of the following statements about financial planning is NOT correct?

A) Financial planning provides a poor way of checking that the goals and plans made with regard to specific areas of a firm's operations are feasible and internally consistent.
B) The financial plan provides the opportunity for the firm to develop, analyze, and compare many different scenarios in a consistent way.
C) A financial plan makes explicit the consistency between planned growth and stated financial policies.
D) One of the purposes of financial planning is to avoid surprises and develop contingency plans.
E) Growth, by itself, is not an appropriate goal for the financial manager.