The relationship between the external auditor and the internal auditor must develop in such a way as to promote the interaction necessary to ensure economical auditing.

Which one of the following factors will give rise to a poor relationship between internal and external audit activities?

a$.$

Uncertainty regarding the extent to which external auditors can rely on the work of internal auditors.

b$.$

The external auditor can reduce the extent of his or her audit procedures and audit tests if he or she intends to rely on the work of the internal auditor.

c$.$

An opportunity is created for interaction that is advantageous to the external auditor, the internal auditor and the company.

d$.$

The internal auditor has the assurance that an independent person is evaluating the internal audit activity, and that he or she will produce objective recommendations.