Which of the Following Best Pairs a Financing Process Risk

Which of the following best pairs a financing process risk with an internal control that will address the risk?

A) Poorly trained employees in the finance department, required annual training
B) Inability to make required payments on long-term debt, properly developed cash budget
C) Both poorly trained employees in the finance department, required annual training and inability to make required payments on long-term debt, properly developed cash budget
D) Neither poorly trained employees in the finance department, required annual training nor inability to make required payments on long-term debt, properly developed cash budget