The 1971 Statement of Responsibilities of Internal Auditors states that internal auditing:

a.  "... may also deal with matters of an operating nature."

b. Provides for "the review of accounting, financial and other operations..."

c. Provides for "... the review of operations as a service to management."

d. Provides for "... the review of operations as a service to the organization."

e. Provides for "... independent reviews of the organization's activities."