Which TWO of the fo llowing statements relating to internal and external auditors are correct?
A.
Internal auditors are required to be members of a professional body
B.
The internal auditors' scope of work should be determined by those charged with governance
C.
External auditors address their auditor's report to those charged with governance
D.
Internal auditors can never be independent of the company
E.
Internal auditors should implement any changes to internal controls that the recommend
F.
External auditors may assess the effectiveness of a client's internal controls as part of the audit process