Which of the following are required of the internal audit function per the Standards?
a. Evaluate the effectiveness of the audit committee annually.
b. Issue an overall opinion on the adequacy of the organization’s system of internal controls annually.
c. Obtain an annual representation from management acknowledging management’s responsibility for the design and implementation of internal controls to prevent illegal acts.
d. Assess whether the IT governance of the organization sustains and supports the organization’s strategies and objectives.