$14.$ Which of the following most seriously compromises the independence of the internal auditing department?$($a$)$ The director of internal auditing has dual reporting responsibility to the firm's top executive and the Audit Committee.$($b$)$ Internal auditors frequently draft revised procedures for departments whose procedures they have criticized in an audit report.$($c$)$ The internal auditing department and the firm's external auditors engage in joint planning of total audit coverage to avoid duplicating each other's work.$($d$)$ The internal auditing department is included in the review cycle of the firm's contracts with other firms before the contracts are executed