Which is the most appropriate statement?

a. The internal auditor’s push into an assurance role at board level is a major step that takes a great deal of courage, and a lifting of the veil of audit independence to help make risk management work properly.

b. The internal auditor’s push into a consulting role at board level is a major step that takes a great deal of courage, and a lifting of the veil of audit independence to help make risk management work properly.

c. The internal auditor’s push into a consulting role at board level is a major step that takes a great deal of courage, and a lifting of the veil of audit independence to help make audit work properly.

d. The internal auditor’s push into an assurance role at board level is a major step that takes a great deal of courage, and a lifting of the veil of audit independence to help make audit work properly.