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Which of the following concepts is emphasized in the Mission of Internal Audit?
Correct Answer: D
The Mission of Internal Audit emphasizes the provision of professional advisory and assurance services. This mission statement highlights that internal auditing is designed to add value and improve an organization's operations through a systematic and disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.References: The IIA's Mission of Internal Audit, which clearly outlines the core purpose and focus of internal auditing activities.