What is the primary role of an internal auditor?

The primary role of an internal auditor centers around helping management function more efficiently and effectively. Internal auditors assess the organization's processes, risk management strategies, and internal controls to identify areas for improvement. This involvement allows internal auditors to provide valuable insights that aid management in making informed decisions, streamlining operations, and enhancing overall performance.

Internal auditors focus on both the financial and operational aspects of an organization, ensuring that resources are utilized efficiently and that the organization's goals are being met. They contribute to the management's ability to navigate complexities, minimize risks, and enhance productivity by offering recommendations based on their assessments.

While the other choices highlight valid functions of auditing, they don't encompass the broader role as effectively. Assisting independent auditors, ensuring compliance with financial regulations, and providing assurance regarding financial report reliability are important aspects but are more specialized functions within the larger framework of supporting management and operational efficiency.