Detailed Answer
Answer (A) is correct.
The scope of work of internal auditing includes assurance services that
involve evaluating the risk exposures and controls relating to the
organization’s governance, operations, and information systems. This
evaluation extends to risk exposures and controls regarding compliance
with laws, regulations, and contracts. It also includes determining
whether the organization is in compliance, that is, whether the activities
are complying with the appropriate requirements. The internal auditors
are verifying that participants in the job retraining program comply with
the eligibility requirements.