Madrigal plc has several operationally independent divisions in the UK. All finance tasks relating to Madrigal plc are centralized in a single finance function located at its head office. Many managers in the division have complained that Madrigal plc’s finance function is not providing them with support for their decision making.

About which of the following finance function roles are Madrigal plc’s managers complaining?

A. External reporting

B. Transaction processing

C. Internal reporting

D. Treasury management