Answer (A) is correct. The external auditor’s traditional role is to perform an audit to determine whether the externally reported financial statements are fairly presented. Thus, a financial audit by the internal audit activity is relevant to the traditional external audit because it is an engagement in which the reliability and integrity of financial information is evaluated. Such an engagement is consistent with internal auditing standards. According to Standard of controls in responding to risks within the organization’s governance, operations, and information systems. This evaluation extends to the (1) reliability and integrity of financial and operational information; (2) effectiveness and efficiency of operations; (3) safeguarding of assets; and (4) compliance with laws, regulations, and contracts.