Which of the following is a core objective of internal auditing?

Internal auditing primarily focuses on evaluating and improving the effectiveness of risk management, control, and governance processes within an organization. One of its core objectives is ensuring compliance with laws and regulations, as this helps organizations avoid legal issues and maintain their integrity and reputation. Compliance audits assess whether the organization adheres to relevant laws, regulations, and internal policies, thus reinforcing the importance of following established guidelines and standards.

While aspects such as financial performance, employee turnover, and corporate branding are important considerations for an organization, they are generally not the primary focus of internal auditing. Instead, internal audit functions assess compliance, evaluate risks, and provide recommendations for improvement in these areas, but they do not directly aim to maximize financial performance, minimize turnover, or enhance branding as standalone objectives.