QUESTION 5 (10 MARKS, 18 MINUTES) You are the audit manager in the charge of Big Five Ltd. The company is listed on the Namibian Stock Exchange. At the planning stage of the audit of this company for the current year you determined that the company has created an in-house internal audit department. You are currently performing your final review of the audit file of this client for the current year's audit. YOU ARE REQUIRED TO: List and explain ten (10) factors that you will consider when deciding whether you can place reliance on the work performed by the internal audit department of Big Five Ltd (10 marks)