Which of the following statements regarding assurance services is/are true with respect to internal auditors? 

I. Assurance services by internal auditors can be provided only to internal man- agement and the audit committee; that is, they cannot be provided to outside entities.

II. Assurance services require the specification of assertions to be tested. III. Assurance services can be provided only in the areas of controls and financial reporting. 

a. I and II 

b. II only 

c. I, II, and III 

d. None of the above