Which of the following is NOT a key function of a public sector internal audit

Which of the following is NOT a key function of a public sector internal audit

Which of the following is NOT a key function of a public sector internal audit?

    A) Testing the effectiveness of internal controls

    B) Detecting fraud

    C) Setting organizational strategy

    D) Providing assurance on financial reporting

    Answer: C

    Explanation: Internal audit provides assurance on internal controls, detects fraud, and ensures financial reporting accuracy, but does not set organizational strategy.