Jozi Limited's internal audit mission is to "provide independent and objective assurance in Jozi Limited business activities and bring insight to management." Which one of the following statements is closely related to internal audit bringing "insight" to management?

a$.$

Removing duplicate tasks will not only save cost but increase efficiency by $15\%.$

b$.$

Financial statement reflect the true financial state of the organisation.

c$.$

Orders should be approved by the purchase manager prior to being processed.

d$.$

There is compliance with laws and regulations in the current environmental audit assignment.