Insert the missing words:

We have moved on from internal audit rubber stamping parts of the system and being part of line operations. The problems are more subtle now where although removed from line roles, internal audit is still locked into the system. This occurs where managers refer their problems to the auditors for resolution. It may be a list of system errors, a breach of procedure or waste occurrence. Taking responsibility away from management and locating this with internal audit gives the auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

a. more responsibility

b. a better defined responsibility

c. an enhanced status

d. operational responsibility