With regard to corrective action on audit results, which of the following is not the internal auditors responsibility?

a. Soliciting auditees suggestions for corrective actions.

b. Recommending possible alternative corrective actions.

c. Directing the corrective actions.

d. Determining that the corrective actions are responsive to the audit results.

e. Evaluating the new policy statements to determine whether they address the unsatisfactory conditions disclosed in the audit results.