Which one of the following is the primary purpose of the internal auditor's evaluation of the adequacy of an organisation's internal control system according to the Standards for the Professional Practice of Internal Auditing?

a.

Testing to a sufficient detail, to give absolute assurance that non-compliance does not exist.

b.

To ensure that the possibility of material irregularities during every audit assignment is identified.

c.

To ensure infallibility and extraordinary performance when the system of internal controls is known to be weak.

d.

To ensure that controls are designed to meet the organisation's objectives.