The correct answer is Provide independent assurance that governance risk management and internal control processes are functioning effectively.

The internal audit function exists to give objective and independent assurance about the effectiveness of governance and risk management processes and internal controls. This role involves assessing whether controls are designed and operating effectively and reporting findings to senior leadership and the audit committee so that governance and risk practices can be improved.

Security Command Center is not a core responsibility of internal audit. That phrase refers to a tool or platform rather than the independent assurance activity that defines audit work.

Manage day to day operations and ensure business units meet compliance standards is incorrect because management is responsible for running operations and ensuring compliance. Internal audit does not manage business units and instead evaluates whether management is meeting its responsibilities.

Establish and run the enterprise wide risk policies and procedures is incorrect because establishing policies and operating risk programs is the role of risk management and business leadership. Internal audit evaluates and tests those policies and procedures rather than creating or operating them.

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