Which of the following would be considered a second line of defense in the Three Lines of Defense model?
a. An accounts payable supervisor conducting a weekly review to ensure all payments were issued by the required payment date.
b. A divisional compliance and ethics officer conducting a review of employee training records to ensure that all marketing and sales staff have completed the required FCPA training.
c. A shift supervisor inspecting a sample of finished goods to ensure quality standards are met.
d. An internal audit team conducting an engagement to provide assurance on the company’s Sarbanes-Oxley compliance with internal controls over financial reporting.