Which of the Following, If True, Would NOT Strengthen the Case

Which of the following, if True, would NOT strengthen the case that Aardvark needs to hire a full-time controller?

A) The company needs its cash flow to be continuously monitored.
B) The company needs to determine how to market its products so as to reach the largest number of customers.
C) The company needs to have its excess funds invested in high-growth opportunities.
D) The company needs to have financial goals mapped out for it.
E) The company needs to have good sources of funding identified.