The audit committee may serve several important purposes, some of which directly benefit the internal audit activity. The most significant benefit provided by the audit committee to the internal audit activity is

Answer (A) is correct. The audit committee is a subcommittee of outside directors who are independent of corporate management. Its purpose is to help keep external and internal auditors independent of management and to ensure that the directors are exercising due care. This committee often selects the external auditors, reviews their overall audit plan, and examines the results of external and internal audits.