Question 12. Which of the following statements about using the work of internal auditors is NOT correct?

The external auditor should consider the effectiveness of internal audit even if not planning to place any reliance on it

The external auditor should direct, supervise and review any work carried out by internal audit on behalf of the external auditor

The external auditor should refer to any reliance placed on the work of internal audit in the auditor's report

Internal auditors cannot provide direct assistance to perform procedures that involve making significant judgments