Which statement is false?

a. The Public Oversight Board was an independent private sector body created in 1977.

b. The Public Oversight Board's report recommended a number of forensic techniques to be included in audits.

c. The Panel on Audit Effectiveness Report occurred before the issuance of SAS No. 99.

d. The Public Oversight Board's report suggested converting a traditional audit to a "fraud audit."

e. All of the above are true.