An organization's internal audit activity has limited resources. Of those listed, which is its best option for an external quality assessment review as part of a quality assurance and improvement program?

a.

Team that is totally independent of the organization that is being reviewed

b.

Peer review team formed using members from one or more outside organizations

c.

Self-assessment with independent validation (SAIV)

d.

Periodic assessment by other persons within the organization with sufficient knowledge of internal audit practices