With Respect to the Cost of a Particular Control System

With respect to the cost of a particular control system, and the benefits that system provides to the organisation, it is suggested that:

A) costs should not outweigh benefits (i.e. a cost-benefit analysis should be used) .
B) costs of control systems are too difficult to measure, so managers can never be certain of this relationship.
C) if the controls need to be there, they should be put in regardless of benefits.
D) control systems always 'pay for themselves', particularly if the controls are accepted by the group.