In an operational audit of the tax department, you found that certain officers were abusing some of their executive perquisites and that this abuse may have a tax effect for the company. The tax department manager took strong exception to this finding, stating that these matters were of minor importance and their inclusion in an audit report would be embarrassing to the officers. Which of the following reporting practices would be unacceptable?

a. Do not report the findings.

b. Omit the findings but report the details in a confidential communication to the company president.

c. State the findings and include comments by the tax department manager.

d. State the findings without the comments by the tax department manager.