(a) Auditors (Internal & External) are required to deal with fraud and error which represents risks to an entity. Their responsibilities however differ in relation to fraud and risks Required: (i) Explain what role the internal audit function plays in relation to risks of fraud and error in an entity. (5 marks) (ii) What are the responsibilities of an external auditor in relation to the risk of fraud and error during the audit of financial statements? (5 marks)