Which of the following is the most appropriate description concerning the role of CIO?
a) Making an audit of the company from an objective standpoint in order to check if there is no problem with business operations and IT control works effectively
b) Playing a leading role in planning and execution of an information strategy for implementing a business strategy
c) Establishing a personnel system for implementing a business strategy, and controlling overall administrative operations such as understanding the actual situation of services
d) Improving the efficiency of allocating company funds, and ensuring the accuracy of financial accounting