Which of the Following Descriptions of the HR Management and Payroll

Which of the following descriptions of the HR management and payroll cycle is NOT true?

A) All decision making in the cycle should involve both deep and broad analysis prior to a decision being taken.
B) Operational decisions are typically made by senior staff and relate only to a specific instance of the cycle.
C) To be effective strategic level process business decisions made in the cycle should be congruent with the overarching business strategy.
D) To develop employee payment policies and procedures,one needs knowledge of applicable employee legislation,industry standards and legal requirements.