27. The fundamental difference between internal and external auditing is that

a.	internal auditors represent the interests of the organization and external auditors represent outsiders
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 auditors assist internal auditors but internal auditors cannot assist external auditors