What is the PRIMARY objective difference between an internal and an external risk management assessment reviewer?
Answer options:
A. In quality of work
B. In ease of access
C. In profession
D. In independence
Answer correct:
D
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.