Which of the following best describes an internal auditor’s purpose in reviewing the organization’s existing governance, risk management, and control processes?
a. To help determine the nature, timing, and extent of tests necessary to achieve engagement objectives.
b. To ensure that weaknesses in the internal control system are corrected.
c. To provide reasonable assurance that the processes will enable the organization’s objectives and goals to be met efficiently and economically.
d. To determine whether the processes ensure that the accounting records are correct and that financial statements are fairly stated.