单选题 Which of the following statements relating to internal and external auditors is correct?

A、 Internal auditors are required to be members of a professional body
B、 Internal auditors’ scope of work should be determined by those charged with governance
C、 External auditors report to those charged with governance
D、 Internal auditors can never be independent of the company

【正确答案】 B

【答案解析】 A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company,if, for example, the internal audit function has been outsourced.