$11$

The definition of internal auditing contains several elements. Identify the false statement regarding the definition of internal auditing.

a$.$ Internal auditing is an interdependent, subjecive assurance and consulting aqtivity.

b$.$ Internal auditing is an activity designed to ado value and improve an organisation's operations.

c$.$ Internal auditing helps an organisation to achieve its objectives.

d$.$

Internal auditing requires a systematic, disciplined approach to evaluate and improve the effectiveness of risk managements, control, and governance processes.