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

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.

I AM NOT IN THE PROFESSION OF INTERNAL AUDIT

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

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

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.

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.

 Assessing the qualifications, expertise, resources and independence of the external auditors; and the effectiveness of the audit process. - Assessing the independence and objectivity of the external auditor, taking into consideration relevant law, regulation, Ethical Standards and other professional requirements.

The commite's job to protect any internal audit, providing indepence and transperency 

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.