The primary responsibility of the internal audit activity within a risk and control framework is to verify that management has met its responsibility for implementing effective controls. This aligns with the IIA's definition of the internal audit function's role, which is to provide independent and objective assurance that an organization's risk management, governance, and internal control processes are operating effectively.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing.

The statement that a report, including the results of both internal and external assessments, must be provided to the board annually is true regarding the reporting of results of the quality assurance and improvement program (QAIP) to senior management and the board. Regular reporting of QAIP results ensures that the board is continually informed about the effectiveness and conformance of the internal audit activity with established standards and practices. References: Institute of Internal Auditors (IIA) - Standard 1320 - Reporting on the Quality Assurance and Improvement Program