Which statement is least appropriate?

Some of the barriers to good quality include:

a. A failure by audit management to recognize (and/or understand) the importance of quality assurance systems.

b. An emphasis on securing relevant audit evidence to support audit reports.

c. Poor management information systems that fail to provide feedback on performance targets.

d. A redundant audit manual that is not able to act as the vehicle for defining and using audit procedures.

e. Internal audit departments that have failed to adopt good change management techniques which means that new procedures become very difficult to install.

f. An absence of formal audit strategy leading to a lack of direction.

g. An absence of human resource management practices, such as formal training programmes, leaving staff to ‘‘sink or swim’’.

h. A failure to appreciate the need for client-based systems that enable service recipients to specify their needs and expectations in respect of internal audit services.