An external audit, as described in the course material, involves an independent professional evaluating controls, interviewing personnel, analyzing evidence, and developing a written opinion.

### Why this is right The course definition of an external audit includes a competent and independent professional, control evaluation, personnel interviews, evidence analysis, and a written opinion. These features distinguish an external audit from informal advice or an unsupported checklist review. ### The concept Evidence is information that supports an audit conclusion. It may be obtained by reviewing records, interviewing personnel, or examining how controls operate. Independence matters because the auditor should be able to evaluate the controls without simply approving their own work. An internal audit also examines organizational processes, but the supplied definition emphasizes whether they are effective and efficient in meeting requirements and strategy. ### Terms - **External audit**: An audit performed by a competent professional independent of the organization’s audited activities. - **Written opinion**: A documented conclusion about the effectiveness of the controls examined. ### Remember For the external-audit definition, look for independence, evidence, evaluation, and a written conclusion.