Which is the most appropriate statement?

a. Moreover the internal auditor can be the best friend of the audit committee and is one of the many parties that can be relied on to give impartial and reliable advice and information.

b. Moreover the internal auditor can set up the audit committee and is perhaps one of the few parties that can be relied on to give impartial and reliable advice and information.

c. Moreover the internal auditor can be the best friend of the audit committee and is perhaps one of the few parties that can be relied on to give impartial and reliable advice and information.

d. Moreover the internal auditor sits on the audit committee and is one of the many parties that can be relied on to give impartial and reliable advice and information.