以下说法错误的是（）。
- A.应急储备通常是预算的一部分，用来应对那些会影响项目的“己知——未知”风险
- B.可以预知有些项目可交付成果需要返工，却不知道返工的工作量是多少，可以预留应急储备来应对这些未知数量的返工工作
- C.管理储备用来应对会影响项目的“未知——未知”风险
- D.管理储备不包括在成本基准中，但属于项目总预算和资金需求的一部分，使用前需要得到项目经理审批
正确答案及解析
正确答案
解析
管理储备是为了管理控制的目的而特别留出的项目预算，用来应对项目范围中不可预见风险。管理储备用来应对会影响项目的“未知一未知”风险。管理储备不包括在成本基准中，但属于项目总预算和资金需求的一部分，使用前需要得到高层管理者审批。当动用管理储备资助不可预见的工作时，就要把动用的管理储备增加到成本基准中，从而导致成本基准变更。
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