Super Lumber Inc. is a retailer of hardwood flooring in the US. Its basic business model is to offer great value, superior service, and a broad selection of high-quality hardwood flooring products. The strategic objective, or company mission, is to continue to increase revenues and profitability by strengthening its position as a leading provider of hardwood flooring within its growing market. Specific business objectives are: 1. expand its store base; 2. Improve productivity and efficiency; 3. build on core strengths; 4. leverage its multichannel sales and brand marketing. Which of the following identified risks should be considered having a key link with the 2nd objective, (in another word, a key risk to the 2nd objective), hence should be the focus of internal audit function?

Select one: a. Lack of availability of sufficient suitable hardwood in the market. b. Decrease in home remodeling activity and homebuilding industry in the event of economic decline. c. Increased competition in terms of price and variety of products from other flooring companies operating in the same areas as Super Lumber Inc. d. Inability of management information systems to support planned expansion and development of new stores.