From an internal control perspective, internal auditors primarily assist?

Internal auditors primarily assist management by providing insights and recommendations that enhance the organization’s internal control systems, risk management processes, and governance practices. Their role is to evaluate the effectiveness and efficiency of operations, compliance with policies and regulations, and the reliability of financial reporting.

By focusing on the internal processes and controls within the organization, internal auditors help management identify areas for improvement and potential risks that could affect the organization's objectives. This proactive approach enables management to make informed decisions and implement corrective actions as necessary, ultimately contributing to the overall effectiveness and efficiency of the organization.

The governing body and independent auditors do play important roles in an organization's oversight and assurance functions; however, their focus is generally more high-level or external compared to that of internal auditors. Thus, while internal auditors can provide valuable information to the governing body and help independent auditors through the provision of internal assessments, their primary function is to serve management directly.