Which of the following is NOT part of the internal auditor's responsibilities?

The determination that preparing final audit statements is not part of the internal auditor's responsibilities is accurate because it primarily falls within the purview of external auditors. Internal auditors focus on assessing and improving an organization's internal controls, risk management processes, and governance. Their work includes compliance testing, where they evaluate adherence to laws and regulations, risk assessment to identify and analyze risks that might impede organizational objectives, and internal control evaluation to ensure the effectiveness and efficiency of operations.

Unlike external auditors, who are responsible for presenting audit opinions and preparing financial statements, internal auditors concentrate on providing insights that help the organization operate more effectively. Therefore, while internal auditors provide valuable findings and recommendations, they do not typically compile or prepare final audit statements like external auditors do.