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What is the PRIMARY objective difference between an internal and an external risk management assessment reviewer?
Correct Answer: D
Explanation/Reference: 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. Incorrect Answers: A, B, C: These all choices vary subjectively.