D怎么解释呢

问题如下：

According to the model risk management, which of the following actions is least correct？

选项：

A.

MRM functions assign models to different tiers according to the risk they pose to the institution.

B.

MRM is responsible for setting model documentation standards, data quality expectations, and versioning criteria.

C.

Model developers are responsible for reviewing and challenging models to minimize the risks during the establishment of models.

D.

Conceptual errors are much more difficult to identify.

解释：

考点：model risk management

解析：回顾和挑战模型是model risk management (MRM) function的职责，而不是模型建立者的职责，故选项C表述不正确，当选。