12. The fund internal auditors represent the interests of the organization and external auditors represent outsiders amental difference between internal and external auditing is that: b. internal auditors perform IT audits and external auditors perform financial statement audits c internal auditors focus on financial statement audits and external auditors focus on operational audits and financial statement audits d. external a. auditors assist internal auditors but internal auditors cannot assist external auditors 13. Which of the following is not an objective of the internal control structure? a. To safeguard the assets b. To ensure the accuracy and reliability of data and information c. To guarantee the that fraud will not occurred d. To encourage adherence to management's prescribed policies and procedures discussed in class, which federal legislation from 1977 was controls"? 14. In the 2012 Walmart de Mexico case we used that prohibits anyone from "knowingly circumvent or fail to implement internal Sarbanes-Oxley Act b. a. Internal Controls Act The Foreign Corrupt Practices Act d. c. US-Mexico Corporate Practices Act 15. NH Plumbers Inc. is a small company that provides plumbing services in the Bronx. To keep track of customers and their purchases, NH created the following two tables in their database: Table Name Customers Jobs Column names Customer ID Job ID Last Name Quote Street Address Price City State Zip Date Plumbers Job ID Employee ID Parts ID Jesse Pinkman, the accounting analyst at NH Plumbers, wants to merge the two tables. What would be the primary key for the Customers table and the foreign key for Jobs table? a. Last_Name, Parts_ID b. Customer_ID, Job_ID c. Job_ID, Parts ID d. Employee_ID, Job ID Page 4 of 6