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5-1.Distinguish between the roles of an internal and an external auditor. Cite at least two examples of auditing procedures that might reasonably be expected of an internal auditor but not an external auditor. Which type of auditor would you rather be? Why? The differences between the internal audit and external audit includes:

15-2.How does information technology auditing differ from financial auditing? Make a list of the skills you think are important for financial auditors and for IT auditors. Do you think all auditors should have all the skills on both lists? Why or why not?

15-3. describe the differences between the general –use software and generalize audit software. How might you use spreadsheet software, database software, and word processing software in conducting an audit of fixed assets?

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