Which paragraph is most appropriate?

a. Findings from internal audit reports and files play an important role. It is insulting to produce a report for management that only has supporting documentation prepared for general impressions. Even where the report is accepted by management, we should be able to confirm all important material that has been reported.

b. Findings from internal audit reports and files play an important role. It is insulting to produce a report for management that has no clear supporting documentation prepared to defined standards. Even where the report is accepted by management, we should be able to confirm all detailed assumptions have been reported.

c. Findings from internal audit reports and files play a less important role. It is insulting to produce a report for management that has no clear supporting documentation prepared to defined standards. Even where the report is accepted by management, we should be able to confirm all important material that has been reported.

d. Findings from internal audit reports and files play an important role. It is insulting to produce a report for management that has no clear supporting documentation prepared to defined standards. Even where the report is accepted by management, we should be able to confirm all important material that has been reported.