The independence of the internal auditing department is enhanced when the:

a. Board of directors concurs in the appointment or removal of the director of internal auditing.

b. Director of internal auditing has direct communication with the board.

c. Director of internal auditing submits to management for approval, and to the board of directors for information, a summary of the department's audit work schedule, staffing plan, and financial budget.

d. All of the above.

e. a. and b. above.