Which two statements are least appropriate?

Key points relating to the annual audit report:

a. The annual report must be received by the highest levels of the organization, ideally a suitably constituted audit committee.

b. Comments relating to particular audits should be based on both draft and final audit reports.

c. Where the annual reporting period has expired then the annual audit report should only address issues relating to the previous year.

d. Performance data covering internal audit should be based around comparing actual results to planned targets.

e. A view on the overall state of risk management and internal controls (possibly over the main key control areas) should be expressed along with the main implications of any material weaknesses and how these might then be tackled.

f. A suitable format for the annual report should be decided beforehand.
g. The annual report will be formed more at an overview level.
h. Problem areas encountered over the year.
i. Pensive thoughts on the current state of the audit function and barriers to good performance.