Answer (D) is correct.
According to the definition of internal auditing, “Internal auditing is an
independent, objective assurance and consulting activity designed to add
value and improve an organization’s operations. It helps an organization
accomplish its objectives by bringing a systematic, disciplined approach
to evaluate and improve the effectiveness of risk management, control,
and governance processes.” Thus, it helps the organization to maintain
effective controls by evaluating their effectiveness and efficiency and by
promoting continuous improvement (Standard 2120).