Which statement is most appropriate?

Throughout the investigation interim reports should be issued setting out findings to date, implications and further work recommended:

a. It is for audit to suspend staff, instruct the police, search desks, confiscate books and records and the internal auditor should act in an advisory capacity. All major decisions should be made by audit under advice from experts.

b. It is for independent forensic experts to suspend staff, instruct the police, search desks, confiscate books and records and the internal auditor should act in an advisory capacity.

All major decisions should be made by independent forensic experts under advice from internal audit.

c. It is for management to suspend staff, instruct the police, search desks, confiscate books and records and the internal auditor should act in an advisory capacity. All major decisions should be made by management under advice from internal audit.

d. It is for management to suspend staff, instruct the police, search desks, confiscate books and records and the internal auditor should act in an advisory capacity. All major decisions should be made by the Director of Finance under advice from internal audit.