Which of the Following Is Incorrect

Which of the following is incorrect?

A) Financial risk comes from the use of debt to finance operations.
B) All entities face business risk, which is dictated by the line of business the company operates in.
C) Sales risk is the risk that arises when some operating costs are fixed over a wide range of production or unit sales.
D) An enterprise's risk appetite is generally established by the company's board of directors and top management.