What is the PRIMARY objective difference between an internal and an external risk management assessment reviewer?

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

View Answer

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.