In terms of the U.S. Foreign Corrupt Practices Act of 1977, internal auditors are responsible for:

a. Determining whether systems of control comply with the requirements of the Act.

b. Seeing that controls are sufficient to provide reasonable assurance that the objectives of the controls are being met.

c. Assisting managers by providing them with counsel on internal control.

d. Developing control systems.

e. Documenting the adequacy of the control systems.