Please answer the below and submit in a word document. Be careful, make sure to

Please answer the below and submit in a word document. Be careful, make sure to avoid plagiarism and to use quotation marks and proper citation as required. 1 or 2 pages. Use APA format for citations and the required References page. Remember that the significant portion of your analysis should be in your own words.
What consideration, if any, may external auditors give to the work of a client’s internal audit staff?