Annual budgeting process 5 points

Sir if a question comes in exam of 5 marks that explain 5 criticism of the annual budgeting process?

So will writing the just below points be enough or will we have to elaborate each point further?

1) It adds little value
2) It is not updated often enough
3) It is rarely strategically focused
4) It is based on assumptions and estimates
5) It is time consuming and costly