What is the main role of an internal auditor in the management control process?

To develop the company's strategies and to make sure that the company's policies and procedures are consistent with such strategies

To make sure that the company's policies and procedures are being followed and to uncover errors, inefficiencies, and sometimes fraud

To revise the company's missions and visions and to uncover errors, inefficiencies, and sometimes fraud

To make sure that the company's policies and procedures are being followed and to report earnings manipulation activities directly to the IRS