Which of the following is not an effective implementation of the monitoring component of COSO’s Internal Control–Integrated Framework?

a. Internal audit periodically works to improve internal controls. 

b. Management reviews current economic performance against expectations and investigates to determine causes of significant deviations from the expectations. 

c. The organization implements software that captures all instances in which the underlying program identifies processed transactions that exceed company-authorized limits.

d. The organization builds in edit checks to determine whether all purchases are made from authorized vendors, and flags those that are not.