According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?

According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?
A . Having no active role or involvement in the risk management process.
B . Auditing the risk management process for reasonableness.
C . Coordinating and managing the risk management process.
D . Participating with management in identifying and evaluating risks.

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Answer: C