Which one of the following best describes why the Institute for Internal Auditors $(11$A$)$ has designed standards addressing

the need for internal audit to evaluate the effectiveness of risk management?

Select one:

A$.$ Audits may be self$-$serving to an organization depending on the experience level of an auditor. By indicating

specific criteria, an auditor should be able to conduct a valid audit.

B$.$ Audits are objective and independent of the politics of an organization. A pronouncement assists the auditor by

defining review criteria.

C$.$ Audits are conducted under diverse legal and cultural environments. Requiring an auditor to validate particular

points ensures that auditors and their activities meet their responstilities.

D$.$ Audits are conducted annually in many organizations. Requing an auditor to validate the findings of prior years

provides a comfort level to stakeholders.