Which of the Following Is Not One of the Three

Which of the following is not one of the three steps taken by a corporation to assure the accuracy of its records?

A) Implementing a system of controls over the company's records and assets.
B) Hiring an independent auditor to report on the fairness of the financial statements.
C) Hiring a financial analyst to ensure the actual results of operations are similar to planned results.
D) Forming a committee made up of board of directors' members to oversee the integrity of the corporation's system of controls and the hiring of the independent auditors.