Which of the following regarding management standards for the internal audit department is true?

a.Internal auditors sometimes cannot determine the approach and methods used by external auditors.

b.The only expectations the chief audit executive needs to meet to ensure the audit works are those of the internal audit department charter.

c.External auditors should be independent and cannot rely on the work of internal auditors.

d.The responsibility for maintaining effective internal auditing resides with the organization, unless there is an external service providing internal audit services to the organization.