Which of the following is the correct order for financial planning?
A. Developing budgets, determining financial needs, maintaining record systems, identifying financial risks, establishing financial controls
B. Determining financial needs, establishing financial controls, identifying financial risks, maintaining record systems, developing budgets
C. Determining financial needs, developing budgets, maintaining record systems, identifying financial risks, establishing financial controls
D. Developing budgets, maintaining record systems, identifying financial risks, establishing financial controls, determining financial needs