External users of financial information:. A. Are those individuals involved in managing and operating the company.
B. Include internal auditors and managers.
C. Are not directly involved in operating the company.
D. Make strategic decisions for a company.
E. Make operating decisions for a company.

C. Are not directly involved in operating the company.

Explanation:

The External user of financial informations are those type of persons that are indirectly included while operating the company. It includes the banks, customers, tax individuals, etc

The other options represent the internal users

So as per the given options, the above statement should be relevant and considered too

answer; ///blank(1); security; blank(2); freedom; good luck