Assertion (A): Internal factors of business environment are controllable factors. Reason (R): The company can alter or modify such factors to suit the environment.

The correct answer is: B. (A) is correct, but (R) is false

Internal factors are those that are within the

control of the company, such as its management, employees, and resources. External factors are those that are outside the control of the company, such as the economy, the government, and the competition.

The company can alter or modify its internal factors to suit the environment. For example, it can change its management team, hire new employees, or invest in new resources. However, it cannot change external

factors. For example, it cannot change the economy, the government, or the competition.

Therefore, (A) is correct, but (R) is false.