TOPIC: control costs related query

recently two of your team members went on a customer visit. You were in the process of making sure the expenditures submitted by them were accurate. what process are you currently performing?

1) control resources
2) control costs
3) control procurements
4) monitor risks

the correct answer according to eduhubspot is 1. But isnt control costs associated with physical resources and not team/staff? I feel option 2 is more accurate...thgts please

can anyone please help clarify this?

The process "Control Resources" refers to physical resources. This would be things like material / equipment, so it certainly doesn't fit based on the question. I think control costs is the best answer of the options provided.