Which is the most appropriate statement?

a. Many IA shops have now moved into risk-based auditing where the audit service is driven by the way the organization perceives controls.

b. Many IA shops have now moved into risk-based auditing where the audit service is driven by the way the organization perceives compliance.

c. Many IA shops have now moved into risk-based auditing where the audit service is driven by the way the organization perceives its auditors.

d. Many internal audit shops have now moved into risk-based auditing where the audit service is driven by the way the organization perceives and manages risk.