In recent years, which two factors have changed the relationship between internal auditors and external auditors so that internal auditors are partners rather than subordinates?

The increasing liability of external auditors and the increasing professionalism of internal auditors.

The increasing professionalism of internal auditors and the evolving economics of external auditing.

The use of computerized accounting systems and the evolving economics of external auditing.

The globalization of audit entities and the increased reliance on computerized accounting systems.