Final answer:
Management is the internal user of financial statements, using them to make strategic decisions, budget, and oversee operations within a company.
Step-by-step explanation:
The internal user of financial statements in the given choices is C. Management. Internal users refer to individuals or groups within the organization that use financial information to make decisions. Management requires financial statements to guide company strategies, develop budgets, and oversee operations. External users like government agencies, customers, and lenders use financial information for purposes such as taxation, evaluating the worth of their investment, or assessing creditworthiness, respectively.