All of the following are examples of assurance services except:

Select one:

a. Facilitate managements ERM implementation to help management develop the ERM framework

b. Compliance engagement to test whether a bank is in compliance with the federal anti-money laundering regulation

c. Human resource policy audit to identify the control weakness in the current policy and provide recommendations to strengthen the controls and mitigate fraud risks.

d. Financial statement audit engagement to issue opinion as whether the statements contain material error