At a project steering committee meeting, it is stated that adding controls to business processes undergoing re-engineering is an unnecessary cost. The IS auditor’s BEST response is that the actual control overhead for a business process is:

A. usually considerable, but the benefits of good controls always exceed the cost.
B. the responsibility of the project manager, and the cost should have been included in the budget.
C. usually difficult to ascertain but is justifiable, because controls are essential to doing business
D. usually less than the potential cost of failure caused by lack of controls.