What is the MAIN purpose of an organization`s internal IS audit function? 

Answer options:

A. Provide assurance to management about the effectiveness of the organization`s risk management and internal controls.
B. Identify and initiate necessary changes in the control environment to help ensure sustainable improvement.
C. Review the organization`s policies and procedures against industry best practice and standards.
D. Independently attest the organization`s compliance with applicable legal and regulatory requirements.

B