External users of financial information:

a. Are not directly involved in operating the company.

b. Make strategic decisions for a company.

c. Include internal auditors and consultants.

d. Are those individuals involved in managing and operating the company.

e. Make operating decisions for a company.

The answer is a. Are not directly involved in operating the company.

Explanation:

There are two types of users of the financial statements. One are internal users such a st he management and the shareholders while the other being external users.

These external users are often the government, tax authorities, potential investors, banks and even the competitors.

The external users have no ability to control the company. And they are other directly involved in managing or operating the company's activities.