The correct answer is: Taking responsibility for the implementation of new financial reporting systems.

Internal auditors are involved in a wide range of activities including financial, operational and compliance audits. They may, therefore, legitimately be involved in the review of transaction processing systems, the review of operational logistics, the evaluation of financial reporting systems and making recommendations for improvements in compliance-related matters. Internal auditors would not take operational responsibility for any system, the internal audit function is a review and monitoring function and it cannot perform effective reviews whilst also being involved in operations.