Independent auditors should consider the work of internal auditors in their assessment

Independent auditors should consider the work of internal auditors in their assessment of control risk.??a. Are internal auditors independent of management? Explain.?b. What is the difference between the primary objective of the independent auditors and that of internal auditors? Explain.?c. Discuss the factors that should be considered by the independent auditors in deciding how much if any reliance should be placed on the work of the internal auditors.