Internal auditors are working to become trusted advisors to management on risk management techniques. Which of the following would be the best way for internal audit to demonstrate they are truly a trusted advisor?
a. Providing testing of key controls.
b. Assisting management in developing procedures for accounts payable.
c. Performing a post-implementation review after a system has been installed.
d. Providing guidance and audit resources to develop an enterprise risk management process for the organization.