Final answer:
An internal auditor's role is to verify that a company's operating objectives and goals are in line with the organization's mission and policies, rather than creating or executing those goals.
Step-by-step explanation:
The role of an internal auditor with respect to operating objectives and goals does not include approving, accomplishing, or developing operating objectives or goals. Instead, the internal auditor's role is to ensure that the operating objectives and goals conform to the overall goals and mission of the organization. This involves activities such as evaluating the effectiveness of operations, ensuring compliance with policies and regulations, and verifying the accuracy of financial reports.
Ensuring conformance to the organization's goals involves a process of auditing where the auditor systematically reviews systems and processes. This is to ensure that not only are the goals achievable and appropriate, but also that they are being properly pursued and implemented by the management. It's about verification and assessment, rather than taking on an executive or managerial role.