Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?

Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?
A . Delegate final approval of the risk-based internal audit plan to the chief audit executive (CAE).
B . Approve the annual budget and resource plan for the internal audit activity.
C . Assist the CAE with hiring objective and competent internal audit staff.
D . Encourage the CAE to communicate and coordinate with the external auditor.

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Answer: A