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Answer (A) is correct . Senior management’s role is to oversee the establishment, administration, and assessment of the system of risk management and control processes. Among the responsibilities of the organization’s line managers is the assessment of the control processes in their respective areas. Internal auditors provide varying degrees of assurance about the effectiveness of the risk management and control processes in select activities and functions of the organization (PA 2130-1).

Answer (B) is incorrect because Internal auditors are responsible for evaluating the adequacy and effectiveness of controls, including those relating to the reliability and integrity of financial and operational information (Standard 2130.A1).
Answer (C) is incorrect because Senior management’s role is to oversee the establishment, administration, and assessment of the system of risk management and control processes (PA?2130-1).
Answer (D) is incorrect because The board has oversight responsibilities but ordinarily does not become involved in the details of operations.