Which statement is least appropriate?

Areas that need attention might jeopardize the welfare of audit. It is vital these are identified and dealt with via the strategy. Common problems are:

a. Excessive non-recoverable hours

b. Low staff morale

c. Lack of audit procedures

d. Out-of-date audit manual

e. High staff turnover

f. Poor client relationships g. Low-level audit work h. Recommendations ignored i. Poor quality of work j. High level of participation of management in audit planning k. Assignments over-running budget l. No career development m. Poor reputation