Which of the Following Statements Is Untrue

Which of the following statements is untrue?

A) Lead measures focus on measuring the actions or factors that drive outcomes.
B) A performance measurement system should be linked to strategy and pursuit of an organisation's mission.
C) Timely reporting signifies that measures have greater relevance for management decision making and enables managers to take early corrective action if it is required.
D) Managers rarely have complete control over the outcomes of any particular aspect of an organisation's activities.
E) Performance measures should be stated in a negative manner, not a positive manner, in order to ensure that managers treat the measures seriously.