Question 18 (5 points) What are the three different types of stakeholders that the board must understand? Give examples of each type. PA Question 21 (3 points) The internal audit function should not: Develop,write-up and oversee the organization's risk management process. Provide advice about how to improve the organization's governance and risk management process. Assess the organization's governance and risk management processes. Coordinate its governance and risk management related activities with those of the independent outside auditor