To Help Achieve Good Governance,international Best Practice Recommends All but Which

Multiple Choice

To help achieve good governance,international best practice recommends all but which of the following be implemented?

A) A majority the members of the board of directors should not hold management positions.
B) Create an independent audit committee to oversee the financial reporting process.
C) Require the internal audit team report directly to management.
D) Have a compensation committee that aligns management rewards with shareholder interests.