What Is the MAIN Reason for Conflicts Between Information Technology

What is the MAIN reason for conflicts between Information Technology and Information Security programs?

A) Technology governance defines technology policies and standards while security governance does not.
B) Security governance defines technology best practices and Information Technology governance does not.
C) Technology Governance is focused on process risks whereas Security Governance is focused on business risk.
D) The effective implementation of security controls can be viewed as an inhibitor to rapid Information Technology implementations.