Which of the following is generally considered to be a major reason for establishing an internal auditing function?

a. To relieve overburdened management of the responsibility for establishing effective systems of internal control.
b. To ensure that operating activities comply with the policies, plans, and procedures established by management.
c. To safeguard resources entrusted to the organization.
d. To ensure the accuracy, reliability, and timeliness of financial and operating data used in management’s decision making.
e. To assist members of the organization in the measurement and evaluation of the effectiveness of established systems of internal control.