An internal auditor states: I view operational auditing as a natural extension for my traditional responsibilities. My operational audit work is built on and integrated with my financial auditing. In a given area, say purchasing or data processing, if I believe more attention is necessary to operational aspects, I'll expand that work and reduce the financial auditing emphasis.

 Required: 

a. Compare this view of the internal auditor with the likely view of an independent CPA. In what ways would the independent CPA's view be expected to differ?

b. Why does the independent CPA's view differ; what are the reasons for the differences you have identified?