3. Which of the following is not the focus of internal auditors A) accurate financial statements B) going concern C) compliance with laws and policies D) risk management 4. The proper organizational role of internal auditing is to: A) assist external auditors in reducing external audit fees. B) perform studies to assist in attaining more efficient operations. C) serve as an investigative arm of senior management and the board of directors, D) serve as an independent, objective assurance and consulting activity that adds value to the organization