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 internal controls.
B) The hiring of an independent auditor to report on the fairness of the financial statements.
C) The hiring of a financial analyst.
D) The formation of a committee made up of board of directors' members to oversee the integrity of its safeguards utilized.