What is the PRIMARY objective difference between an internal and an external risk management assessment reviewer?
A . In quality of work
B . In ease of access
C . In profession
D . In independence
Answer: D
Explanation:
Independence is the freedom from conflict of interest and undue influence. By the mere fact that the external auditors belong to a different entity, their independence level is higher than that of the reviewer inside the entity for which they are performing a review. Independence is directly linked to objectivity.
Incorrect Answers:
A, B, C: These all choices vary subjectively.