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During an audit, the external auditor wishes to place reliance of the work of the internal auditor. Select the false statement.

a$.$ King IV code of corporate governance allows eliance therefore no additional procedures need to be performed by the external auditor.

b$.$ The external auditor needs to perform additional procedures, for example to assess the competency of the internal audit function.

c$.$ The external auditor needs to perform additional procedures, for example to assess the objectivity of the internal audit function.

d$.$ The external auditor needs to perform additional procedures, for example to assess the quality of the work performed by the internal auditors.