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.