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Answer (C) is correct . The audit committee has a control function because of its oversight of internal as well as external auditing. It should be made up of directors who are independent of management. The authority and independence of the audit committee strengthen the position of the internal audit activity. The board should concur in the appointment or removal of the chief audit executive, who should have direct, regular communication with the board.

Answer (A) is incorrect because This reporting relationship is a strength. It prevents the information systems operation from being dominated by a user.
Answer (B) is incorrect because It is a normal and appropriate reporting relationship.
Answer (D) is incorrect because It is a normal and appropriate reporting relationship.