C is corrent. The requirement is to identify the attribute of a management report that has the greatest impact on management’s ability to make effective decisions. C is corrent because relevance means that the report provides information that bears on a decision.
A is incorrect because conciseness simply means the report is short.
B is incorrect because exception orientation simply means that the report illustrates exceptions, not that the exceptions bear on a decision.
D is incorrect because summarization does not ensure the information in the report bears on a decision.
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