$10.$ Which of the following are required of the internal audit function per the Standards?

a$.$ Evaluate the effectiveness of the audit committee annually.

b$.$ Issue an overall opinion on the adequacy of the organization$$s system of internal controls annually.

c$.$ Obtain an annual representation from management acknowledging management$$s responsibility for the design and implementation of internal controls to prevent illegal acts.

d$.$ Assess whether the IT governance of the organization sustains and supports the organization$$s strategies and objectives.