Which of the Following Is Not an Internal Use of Accounting

Which of the following is not an internal use of accounting information?

A) An internal auditor analyzes current and prior year balance sheet activity for any unusual trends or variances.
B) The sales manager of a major department chain uses sales revenue information to calculate sales commissions.
C) A Chief Financial Officer uses an income statement to identify opportunities to reduce total operating expenses.
D) The Securities and Exchange Commission reviews an organization's financial statements for fraudulent activity.
E) The marketing department of an internet retailer uses sales revenue information, aggregated by state, to develop new marketing strategies.