Which of the following is a limitation of the internal audit function?

A、Theinternalauditreportisnotcirculatedtothemembers.;
B、Internalauditassignmentsaredesignedtomeettheneedsofthebusiness.;
C、Internalauditorsmaybeemployeesofthecompany.;
D、Internalauditorsmayreporttoanauditcommittee.