Within the context of internal auditing, assurance services are best defined as:

a. Advisory services intended to add value and improve an organization's operations.
b. Objective examinations of evidence for the purpose of providing independent assessments.
c. Objective evaluations of compliance with policies, plans, procedures, laws, and regulations.
d. Professional activities that measure and communicate financial and business data.

Ans: b. Objective examinations of evidence for the purpose of providing independent assessments.