Thme left $0$:$41$:$06$

Principle $15$ of King IV describes certain recommended practices for internal aud$$t Identify the incorrect alternative pertaining to the responsibilites of the governing body towards internal audit.

The governing body should $....$

a$.$ approve an internal audit charter that defines he role and associated responsibilities and authority of internal audit.

b$.$ assume responsibility for internal audit by set ing the direction for internal audit arrangements needed to provide obective and delant assurance that contributes to the effectiveness of governance, risk manage ment and con trol processes $q,$

c$.$ ensure that arrangements for internal audit provide for the hecessary skills and resources to address the complexity and volume of risk faced by the organisation. $q,$

d$.$ delegate the responsibility for the removal of the chief audit executive $($CAE$)$ to the audit committee.