10 a. There are similarities and differences between the responsibilities of internal and external auditors. Both internal and external auditors have responsibilities relating to the prevention, detection and reporting of fraud, for example, but their responsibilities are not the same. Required; Explain the difference between the responsibilities of internal auditors and external auditors for the prevention, detection and reporting of fraud and errors. b. ISA 610, Using the work of internal auditors provides guidance to external auditors on the use of internal audit work. Required; Identify explain the criteria that should be considered by external auditors when assessing whether to place reliance on work performed by internal audit. 10 marks