What is the PRIMARY objective difference between an internal and an external risk management
assessment reviewer?

A.
In quality of work

B.
In ease of access

C.
In profession

D.
In independence

Explanation:

Independence is the freedom from conflict of interest and undue influence. By the mere fact that
the external auditors belong to a different entity, their independence level is higher than that of the
reviewer inside the entity for which they are performing a review. Independence is directly linked to
objectivity.