The primary goal of a business impact analysis is to identify critical business processes, key assets, required resources, supporting technology, dependencies, and the impact of disruption. This analysis allows the organization to determine recovery priorities and later define recovery time objectives and recovery point objectives. Option D describes an important output or communication activity, but it is not the primary goal compared with identifying what is critical and what resources are needed. Option A describes governance and risk management, which support the continuity program but are broader than BIA. Option C relates to testing, which occurs after continuity strategies and plans are developed. Internal audit should verify that the BIA is comprehensive, current, approved, and linked to recovery planning. Therefore, Option B is correct.