You are a member of an internal audit department and have been asked the following questions by an audit assistant:

(a) Why is it that we check all purchases invoices daily to goods received notes and purchase orders when the definition of internal audit states that internal audit is an appraisal function? The production director has asked internal audit to investigate the high incidence of poor quality steel used in the production process. Is this really part of our work, can we do it and how do we go about it?

(b) Why is it that the external auditors are allowed to look at our working papers but we are not allowed to look at theirs?

(c) Some management consultants have been appointed by the company to review and report on the effectiveness of the research and development programme.

Are they auditors, and, if so, why does the internal audit department not do this work?