Which of the following could be an organization factor that might adversely affect the ethical behavior of the CAE?
a. The CAE reports directly to an independent audit committee of the board of directors.
b. The CAE is not assigned any operational responsibilities.
c. A CAE may not be appointed or approved without concurrence of the board of directors.
d. The CAE's annual bonuses are based on dollar recoveries or recommended future savings as a result of audits.