正确答案: B

Internal auditors’ scope of work should be determined by those charged with governance

题目：Which of the following statements relating to internal and external auditors is correct?

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.

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