Internal vs External Audit

$7$ days og

External auditors in public accounting have many expectations around auditing the internal control system. They must gain a full understanding of the system and document that understanding, issuing an opinion on it in the end. Internal auditors are constantly improving internal control systems, working to ensure the controls are followed and working properly. Is it easier for an external auditor to become an internal auditor or vice versa? Why? What are the pros and cons of each perspective on controls?