Theprimary roleof an internalIS audit functionis to provideindependent assuranceonrisk management, internal controls, and governance processes.

Option A (Incorrect):While audits may identifycontrol improvements, they donot initiate changes; management is responsible for implementation.

Option B (Incorrect):Compliance audits arepartof IS auditing, but the main focus isassurance on risk and controls, not just compliance.

Option C (Incorrect):Best practices and standards reviews are useful, but theydo not definethecore objectiveof an internal audit.

Option D (Correct):The internal audit function ' smain goalis toassess and assurethe effectiveness of an organization’srisk management and internal controls.