An Internal Auditor for a Large Telecommunications Organization Identified Potential

An internal auditor for a large telecommunications organization identified potential risk factors related to a planned billing system conversion. Which of the following risk factors would present the least potential exposure to the organization?

A) Critical customer support functions are not available for a short period.
B) Invoice generation disruptions due to required maintenance.
C) Inaccurate billing of telephone calls due to database error.
D) End user criticism and lack of support for the new system.