Which of the following should be part of the internal audit activity ' s duties?

Part of the internal audit activity ' s duties includes assisting management in developing processes and controls to manage risks and issues. While internal auditors are primarily responsible for evaluating the effectiveness of risk management and control processes, they also play a key role in advising and consulting with management to help design and improve these processes, thereby adding value to the organization.

The IIA Standards: Standard 2130 – Governance: " The internal audit activity must assess and make appropriate recommendations to improve the organization ' s governance processes for making strategic and operational decisions, overseeing risk management and control, and promoting appropriate ethics and values within the organization. "

IIA Practice Guide: " Consulting Services and the Internal Audit Activity " : Discusses how internal auditors can provide value-added services, including assisting management with process improvements and control development.