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Answer (A) is correct . According to SIAS 1, “Management plans, organizes, and directs in such a fashion as to provide reasonable assurance that established goals and objectives will be achieved.”? Also, “Management establishes and maintains an environment that fosters control.”

Answer (B) is incorrect because Internal auditing is responsible for reviewing the reliability and integrity of financial information and the means used to collect and report such information.
Answer (C) is incorrect because Management cannot delegate its responsibilities for control to auditors.
Answer (D) is incorrect because The board has oversight responsibilities but ordinarily does not become involved in the details of operations.