Which of the following best describes the internal audit activity’s responsibility within a risk and control framework?

Which of the following best describes the internal audit activity’s responsibility within a risk and control framework?
A . The internal audit activity constitutes the first line of defense in effective risk management.
B. The internal audit activity provides direction regarding internal controls implementation.
C. The internal audit activity verifies that management has met its responsibility for implementing effective controls.
D. The internal audit activity implements the internal control framework and advises management regarding best practices.

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Answer: C