1.The correct answers are: Should be competent to perform their work; Owe a duty of confidentiality to the company.
Internal auditors are accountable to the management of the company, external auditors are accountable to the shareholders of the company.
External auditors must be independent of the company reported on, and whilst internal auditors should be independent of the functions that they report on within the company, they cannot be independent of the company itself.
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