Which statement is least appropriate?

The benefits of training for internal auditors includes:

a. Increase in the quantity of work done by auditors.

b. Better quality of work.

c. Cost savings in terms of better overall performance.

d. Better standard of report writing.

e. Better quality of working papers.

f. Less audit staff required in the long term.

g. Smaller training gap in terms of skills shortages.

h. More detailed supervision of audit work.

i. Greater degree of professionalism.

j. Better motivated workforce with career development programmes.