Q267537 - FUNIVERSA - 2014 - SEAP-DF - Auditor de Controle Interno - Finanças e Controle

Using the above text as reference, choose the correct alternative.
An internal audit,

a) is to be seen as a positive thing for an organization.
b) is usually the result of an external audit.
c) only aims at verifying financial records.
d) never uses independent auditors.
e) is seldom necessary.