An independent auditor may rely on the client's internal auditor to perform certain responsibilities for the external audit engagement. The sisk that the internal auditor may perform include $($check all that apply, if any$)$:

The assessment of inherent risk or control risk which requires significant judgment.

Determining materiality threshold which requires significant judgment.

The decision to add a going concern paragraph to the audit opinion report

None of these answers are correct, because independent auditors can't delegate significant decisions that require professional judgment to internal auditors because internal auditors aren't independent.