Describe the importance of the internal audit function, and how that function may impact the work completed by an external auditor. Beyond this answer, please provide a detailed perspective on the value that an internal audit function can contribute to a company and why it is an important function to help with risk mitigation for a company and for the integrated financial statement audit process. Finally, address how an internal audit function can maintain a level of professional skepticism, even when their paycheck comes from the company that they do the internal audit work for.