Which of the following is not an appropriate governance role for an organization's board of directors?

a) Influencing the organization's risk-taking philosophy.
b) Evaluating and approving strategic objectives.
c) Providing assurance directly to third parties that the organization's governance processes are effective.
d) Establishing broad boundaries of conduct, outside of which the organization should not operate.

Ans: c) Providing assurance directly to third parties that the organization's governance processes are effective.