B$)$Internal document are less reliable than the external document beacuse there is an agreement of information between two parties. It also involves the ability to verify externally if required so$.$ Aspects of internal document to increase reliability $1)$ Qualifications of individuals providing information$2)$ Timeliness of information$3)$ Effectiveness of clients internal controls$4)$Auotmation in process involved$5)$ Degree of objectivity$6)$ Independence of the provider.