INS and type 2 diabetes mellitus: PKA and EPAC2 are involved in a wide variety of intracellular events including altered ion channel activity, elevated cytosolic calcium levels and enhanced exocytosis of insulin‐containing granules, all of which contribute to stimulation of insulin section in a glucose‐dependent manner.14 Incretin effect accounts for approximately 50% to 70% of total insulin secretion in subjects with normal glucose tolerance; however, in patients with T2DM, the incretin effect is diminished and accounts only for 10% to 40% of insulin secretion.