35. Select the phrase below which best describes the scope of internal auditing, as it has developed to date.

A. Internal auditing involves appraising the economy and efficiency with which resources are employed.

B. Internal auditing involves evaluating compliance with policies, plans, procedures, laws, and regulations.

C. Internal auditing has evolved to verifying the existence of assets and reviewing the means of safeguarding assets.

D. Internal auditing has evolved to more of an operational orientation from a financial orientation.