According to the 2017 COSO publication, Enterprise Risk Management: Integrating with Strategy and Performance, when should enterprise risk management take place? choose the right answer: a. Inspect evidence of accounting for prenumbered payroll checks. b. Observe the segregation of duties concerning personnel responsibilities and payroll disbursement c. Verify the preparation of the monthly payroll account bank reconciliation. d. Recompute the payroll deductions for employee fringe benefits.