What is NOT an activity included in internal auditing as stated in ISA $610?$

Question $37$ options:

a$)$

Review of the accounting and internal control systems.

b$)$

Examination of financial and operating information.

c$)$

Review of the economy, efficiency, and effectiveness of operations.

d$)$

Report to shareholders whether the financial statements give a true and fair view of the financial position and results of operations of the company.