A Chief Audit Executive (CAE) Received a Detailed Internal Report

A chief audit executive (CAE) received a detailed internal report of senior management's internal control assessment. Which of the following subsequent actions by the CAE would provide the greatest assurance over management's assertions?

A) Assert whether the described and reported control processes and systems exist.
B) Assess whether senior management adequately supports and promotes the internal control culture described in the report.
C) Evaluate the completeness of the report and management's responses to identified deficiencies.
D) Determine whether management's operating style and the philosophy described in the report reflect the effective functioning of internal controls.