Which statement is least appropriate?

Even where a time monitoring system is in place, there may still be excess hours charged to jobs. This occurs where:

a. The budget was not set properly.

b. The budget is not seen as a serious issue.

c. Authorization was not secured for extended hours.

d. The audit entailed resolving unforeseen problems and/or difficulties.

e. The client asked for additional work.

f. The auditor decided to do less work.

g. The auditor was ‘dumping’ time into the job; not all charged hours were worked on the project.

h. The auditor was inefficient.

i. The audit manager caused extra hours to be charged by excessive intervention or lack of it.