Comprehensive and Detailed In-Depth Explanation:
According to ISO 19011:2018, Clause 5.2 (Audit Program Management):
The audit committee is responsible for establishing the internal audit program.
The audit schedule (A) is determined within the program, but it is not the main role of the committee.
Thus, C is the correct answer.
[Reference:, ISO 19011:2018, Clause 5.2 (Audit Program Management), , ]
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