请问其他选项不对的原因是？

问题如下：

At large financial institutions, the board of directors plays a key role in the process of creating a culture of risk management .As part of this role, one function that should be fulfilled by the board of directors is to:

选项：

A.

Establish a policy to address individual risk factors by reducing, hedging, or avoiding exposure to each risk

B.

Develop risk reports and communicate them to organizational division leaders to conform with best practices

C.

Address issues that could potentially represent a conflict of interest by creating committees composed exclusively of executive board members

D.

Monitor the effectiveness of the company’s governance practices and make any necessary changes to ensure proper compliance

解释：