Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) Part of a company's credit policy considers how much credit a customer should be granted.
B) Cost-benefit analysis can be used to evaluate an investment of a back-up computer centre or outsource the back-up to an outside centre provider.
C) After identification of all of its risk exposure an organisation must seek to remove all these risks.
D) Procedural controls of a risk management strategy documents all the products that can be used by the organisation.