Regarding the Internal Audit Function,which of the Following Statements Is

Multiple Choice

Regarding the internal audit function,which of the following statements is true?

A) Since many internal auditors have accounting backgrounds,the internal audit function should ideally be included within a company's accounting subsystem
B) It is not proper for internal auditors to perform a fraud investigation within any part of their company's system
C) Because of the independence of external auditors,they should never accept previous work of evaluating controls performed by a company's internal auditors
D) Within a company's system,it is preferable to establish the internal audit function as a separate subsystem