? What is the major reason for establishing an internal audit activity

D  is correct

• Evaluate and improve the effectiveness of control processes.

  the internal audit activity main role is to evaluate and improve the effectiveness and efficiency of control processes

Internal auditors deal with issues that are fundamentally important to the survival and prosperity of any organisation. Unlike external auditors, they look beyond financial risks and statements to consider wider issues such as the organisation's reputation, growth, its impact on the environment and the way it treats its employees.

In sum, internal auditors help organisations to succeed. We do this through a combination of assurance and consulting. The assurance part of our work involves telling managers and governors how well the systems and processes designed to keep the organisation on track are working. Then, we offer consulting help to improve those systems and processes where necessary.

• D. Evaluate and improve the effectiveness of control processes.

the internal audit activity is about Evaluate and improve the effectiveness of control processes.

• C. Ensure the reliability and integrity of financial and operational information.