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Rationale: Internal audit is independent, but is still part of the internal control system: it is acontrol which examines and

evaluates the adequacy and efficacy of other controls. Internal auditors should report direct tothe audit committee of the

board of directors (in order to preserve independence). It is external audit which is for the benefit of shareholders: internal

audit is a service to management.Ways in: Once you realised that the options were circling round different aspects of the

definition of internal audit, and thedifference between internal and external audit, you would be better able to sort out which

statement was given to you 'straight' - and which were opposites of the true points