5. The audit committee strengthens the control system of a company by

AAssigning the internal auditing department responsibility for interaction with governmental agencies.

BUsing the director of internal auditing as a major resource in selecting the external auditors.

CFollowing up on recommendations made by the director of internal auditing.

DApproving internal auditing department polices.

AnoA direct strengthening of controls does not result from this activity.

BDnoA direct strengthening of controls does not result from this activity.

CyesInternal auditing should have the support of management and the board of directors, including the audit committee, to gain cooperation from auditees and perform their work free from interference. Such support promotes independence and ensures broad audit coverage, adequate consideration of audit reports, and appropriate action on audit recommendations. This enhancement of the internal auditing in turn strengthens the control structure.