Which of the following statements best describes a functional difference between external auditors and internal...

Internal auditors evaluate past achievements to understand whether controls are operating effectively, and external auditors focus on the accuracy of financial reporting.

Internal auditors provide assurance about the sufficiency of controls to manage risks. Including risks of failure to achieve future goals, and external auditors evaluate the accuracy and understandability of financial reporting.

internal auditors are always employed by the organization, rather than outsourced, and external auditors are never employed by the organization but contracted independently.

Internal auditors are most directly concerned with the detection of fraud, while external auditors are most directly concerned with the prevention of fraud.