The proper organizational role of internal auditing is to:

The correct option is >>>>>>>>>>> (D)

D. Serve as an independent, objective assurance and consulting activity that adds value to operations.

D) is the correct answer.

Internal auditor's work can be utilised by the external auditor, but it is the external auditor's choice; so audit fee may not be reduced.

Internal auditors report to the "audit committee which is made up of independent non-executive directors"; the chief executive officer; not the executive board of directors.

D is the answer becuase it is main purpose is to make some change in the nearest time to achive yearly objective or long term objective.

Option "D" is the most appropriate one

D is the appropriate choice....

in my opinion option D is the correct answer.  

Correct answer is D. Which reflects the difinition of internal audit.

C. Serve as the investigative arm of the board.

Internal auditor is supposed as an investigative arm of the board, as they directly work within scope set to them by board and then report about their work to them.