What Is the Purpose of an Auditor Reporting on the Effectiveness

What is the purpose of an auditor reporting on the effectiveness of internal control over financial reporting?

A) To attest to the effectiveness and efficiency of internal controls at an organization.
B) To state an opinion on management's assessment of the effectiveness of internal controls.
C) To provide an alternative to the operational audits conducted by internal auditors.
D) To state that the controls are in conformity with standards with respect to internal controls.