Sibu, a chartered accountant, has been appointed to the position of financial director in a prestigious auditing firm to head the finance department. This refers to the ________environment. a. micro b. economic c. macro d. consumer

This refers to the **micro** environment. The micro environment encompasses the immediate factors affecting a business, such as the organization itself, its employees, customers, suppliers, and competitors. Sibu's appointment as financial director directly impacts the internal workings of the auditing firm, which is characteristic of the micro environment.