Which of the following is NOT a focus area for internal auditing?

Internal auditing primarily focuses on evaluating and improving the effectiveness of risk management, control, and governance processes within an organization. The purpose is to provide assurance on the adequacy of internal controls and compliance with laws and regulations, which are critical components of maintaining the integrity and reliability of financial reporting and operational efficiency.

While educational programs can enhance knowledge and skills relevant to internal controls and compliance, and compliance oversight and risk management are directly aligned with the core objectives of internal auditing, market development does not fall under the typical purview of internal audit functions. Market development involves activities related to growing a business's market presence and fostering new customer relationships, which are more strategic and operational in nature rather than focused on governance and control structures. Therefore, it doesn't align with the primary goals and responsibilities of the internal audit function.