Which of the following statements regarding corporate governance is not correct?

a$.$ Corporate control mechanisms include internal and external mechanisms.

b$.$ The compensation scheme for management is part of the corporate control mechanisms.

c$.$ The dilution of shareholders$$ wealth resulting from employee stock options or employee stock bonuses is an accounting issue rather than a corporate governance issue.

d$.$ The internal audit function of a company has more responsibility than the board for the company$$s corporate governance.