Leadon Transportation is using the expertise of its producer Carmen to help the organization understand how to correct substandard performance as well as evaluate exceeded standards. One measurement she will use is the cost of risk which is best described as

A. The terms of insurance or other risk-financing mechanisms.
B. The total cost of all aspects of the organization that relate to managing risk.
C. Substandard performance and/or risk management standards.
D. The allocation of risk management costs.