B. The Malaysian Code of Corporate Governance 2017 stresses on the roles of internal and external monitoring mechanisms which are the board of directors, audit committee, and internal and external auditors. REQUIRED: (a) Identify ONE (1) role of an internal auditor with respect to the following dimensions: _ (b) Describe TWO (2) functions of the board of directors. (2 Marks) (2 Marks) (0) Explain TWO (2) considerations before an external auditor can rely on the works of internal auditor. (4 Marks)