The audit committee may serve several important purposes, some of which directly benefit the internal audit activity.

i am not in the profission of internal audit

The audit committee serves as a vital ally to the internal audit function by providing oversight, resources, independence, and strategic direction. This relationship enhances internal audit’s ability to identify and address risks, contribute to organizational accountability, and ensure effective governance, risk management, and control processes.

I am assisting my HSEM in the Safety compliance audit from Consultant and Client side only 

As far as i got this question the best explanation is 

Reviewing copies of the procedures manuals for selected organizational operations and meeting with organizational officials to discuss them.

I would focus more on doing and less on auditing. Eg. a Rapid Improvement events.

I believe there is no task below any manager so I would use the time planned for auditing to make changes there and then.

A. Protecting the independence of the internal audit activity from undue management influence.

The audit committee plays a key role in ensuring that internal auditors can perform their duties without interference or pressure from management.

The most significant benefit provided by the audit committee to the internal audit activity is:

**A. Protecting the independence of the internal audit activity from undue management influence.**

This ensures that the internal audit function can operate objectively and without interference, which is crucial for its effectiveness and credibility.

Altough not in audit but ethically it should be A i.e. Protecting the independence of the internal audit activity from undue management influence

Reviewing annual engagement work schedules and monitoring engagement results

I AM NOT IN THE PROFESSION OF INTERNAL AUDIT

Audit of companeis and for life there should be an inventories are the most crucial for the purpose to meet up