The role described involves reviewing controls (firewalls and safety measures) and governance processes. In the Three Lines of Defense model, the Internal Audit function serves as the third line of defense. Its primary responsibility is to provide independent and objective assurance on the robustness and effectiveness of the bank's governance, risk management, and internal control frameworks. Senior management and the risk management department belong to the first and second lines of defense, respectively, and are responsible for implementing and overseeing the controls rather than independently reviewing them. Therefore, Ms. Myer is most likely part of the internal audit team.