Question：When analysing the current situation in a business, a consultant will review the general environment surrounding it.
Which of the following would not be included in this analysis?
A. New legislation coming into effect in 6 months' time.
B. Interest rates.
C. Independence of the non executive directors.
D. Activities of overseas competitors.
The correct answer is:Independence of the non executive directors.
This will be examined in the internal position audit of the company rather than the environmental analysis which looks at matters external to the company.