Which of the following is the MOST important reason to include internal audit as a stakeholder when establishing clear roles for the governance of IT?

While internal auditors may possess some IT knowledge, their primary function is assurance and control evaluation, not advising on IT infrastructure design or technical solutions.

Enterprise governance of IT is a responsibility of the board and executive management, not solely internal audit, which provides an assurance role.

Internal audit assesses the effectiveness of controls over IT risks and security, but they do not implement these controls; that is the responsibility of management.

Internal audit's primary role is to provide independent and objective assurance and consulting services designed to add value and improve an organization's operations. By including them, they can offer critical insights into the effectiveness of proposed control processes, identifying potential weaknesses or areas of non-compliance before they become issues, thus enhancing the overall governance framework.