Which One of the Following Statements Describes the Role of Internal

Which one of the following statements describes the role of internal auditors?

A) To set up the internal control system to prevent and detect fraud and error.
B) To assess the effectiveness of the risk management, control and governance procedures.
C) To focus on the truth and fairness of the annual report and financial statements and their compliance with the requirements of both the Companies Act 2006 and of IFRS.
D) To present a subjective view of all an organisation's activities and operations.