Which of the Following Is Not Explicitly a Part of the Definition

Which of the following is not explicitly a part of the definition of internal auditing contained on the IIA's website?

A) Internal auditing is an objective assurance activity.
B) Internal auditors should help external auditors complete the annual financial statement audit.
C) Internal auditing should help an organisation accomplish its objectives.
D) Internal auditing is designed to add value and improve an organisation's operations.