Which of the following controls is not an example of a monitoring control that is used to fulfill the monitoring component of the COSO framework?

a. Audit committee inquiries of internal and external auditors. 

b. Three-Way match of purchase order, receiving report and vendor invoice. 

c. Supervisory review of controls, such as reconciliation reviews as a normal part of processing. 

d. Periodic evaluation of controls by the internal audit department.