Which of the following statements is most appropriate?

a. Where internal audit reports to the FD, this enhances the status of the audit process and promotes good audit work.

b. Where internal audit reports to the FD, a careful approach has to be negotiated to secure the degree of independence that promotes good audit work.

c. Where internal audit reports to the FD, all reports should be copied to the audit committee to secure the degree of independence that promotes good audit work.

d. Where internal audit reports to the FD, there is great scope to achieve the independence to promote good audit work.