There are several types of audit services that are provided by auditors. Which of the following is done by a governmental auditor?

Investigating the possibility of payroll fraud in a labor union pension fund.

Examining the financial records of a division of a corporation to determine if any accounting irregularities have occurred.

Evaluating the policies and procedures of the Food and Drug Administration in terms of bringing new drugs to market.

Determining the fair presentation of Ajax Chemical's balance sheet, income statement, and statement of cash flows.