A new e$-$commerce startup is establishing its internal audit function. Which of the following approach should it prioritize to ensure the effectiveness of its internal audit activities?

A$).$ Limit the internal audit function to compliance checks.

B$).$ Focus solely on financial auditing to save costs.

C$).$ Hire external auditors only when there is a suspected issue.

D$).$ Develop a broad auditing scope that encompasses risk management, control, and governance processes.