Final answer:
In performing assurance services, the internal audit monitors the implementation of corrective actions, evaluates security controls, and assesses information systems security risks but does not directly implement controls, making option D the correct answer.
Step-by-step explanation:
The question relates to the roles of internal audit in performing assurance services. The roles typically include the evaluation of the effectiveness of risk management, control, and governance processes within an organization. This often involves monitoring the implementation of corrective action by management, evaluating security controls, and assessing information systems security risks. However, the internal audit's role is generally not to directly work with information system users and system security personnel to implement controls. Instead, the internal audit provides an independent assessment of the controls that have been put in place by the organization. Thus, the correct answer to the question is D. Working with information system users and system security personnel to implement controls is not a role of the internal audit activity in performing assurance services.