Which of the Following Statements Is Not True

Which of the following statements is not true?

A) Trustworthy accounting information and reliable computer equipment can prevent the failure of an organization, even if incompetent and dishonest people carry out the accounting function.
B) A good accounting system may not guarantee an organization's success, but a bad one can destroy an organization.
C) The difference between good and bad accounting systems lies in the way they are developed, operated, and controlled.
D) An accounting system is expected to carry out its tasks without the need for upper management's day-to-day concern.