Which of the following is most likely to address the risks of potential impairments of independence or objectivity when the chief audit executive $($CAE$)$ undertakes major responsibilities in the compliance department?

A$.$

The CAE oversees the assurance engagements performed on the compliance function.

B$.$

The CAE seeks approval to report functionally to the board.

C$.$

The CAE reports administratively to the board to ensure reporting lines and responsibilities are evaluated by the board.

D$.$

The compliance department provides training to familiarize the CAE with compliance activities.