Which of the following is an independent committee mentioned in the FIFA Statutes?

The Governance, Audit and Compliance Committee is indeed recognized as an independent committee within the FIFA Statutes. This committee's main responsibilities include overseeing the financial processes, ensuring transparency, and adhering to governance standards to promote good corporate governance within FIFA. The independence of this committee is crucial as it allows for objective assessment and oversight away from the operational and executive pressures that could potentially lead to conflicts of interest.

In contrast, the other committees listed serve important functions within FIFA but are not designated as independent. The Finance Committee, for instance, focuses on financial affairs and budgeting, while the Medical Committee oversees medical matters related to football. The Development Committee is involved in promoting football globally and managing development programs. These committees typically work closely with FIFA's executive structures and are involved in the operational aspects of the organization, which distinguishes them from the independent oversight role played by the Governance, Audit and Compliance Committee.