The primary focus of an operational audit is the fairness of the financial statements. Select one: O True O False Independent auditing can best be described as: Select one: O a. A regulatory function that prevents the issuance of improper financial information O b. A professional activity that measures and communicates financial and business data. Oc. A subset of assurance services and attest services. O d. A discipline which attests to the results of accounting and other functional operations and data A