Answer (C) is correct . Internal auditors should have the support of senior management and the board (board of directors, audit committee, board of trustees of a nonprofit organization, etc.) to gain the cooperation of engagement clients and perform their work free from interference. Such support promotes independence and ensures broad engagement coverage, adequate consideration of engagement reports, and appropriate action on engagement recommendations. This enhancement of the position of internal auditing in turn strengthens control processes.
Answer (A) is incorrect because A direct strengthening of controls does not result from this activity.
Answer (B) is incorrect because A direct strengthening of controls does not result from this activity.
Answer (D) is incorrect because A direct strengthening of controls does not result from this activity.
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