______ audits are done by an organization on itself.

• A. Internal
• B. External
• C. Both A and B
• D. Neither A nor B

Answer: (A)

Internal audits are conducted by an organization's own personnel to evaluate its internal controls, risk management, and governance processes. This helps management identify weaknesses, ensure policy compliance, and improve operational efficiency. External audits, on the other hand, are performed by independent third parties to provide an opinion on financial statements and compliance; they are not done by the organization on itself. So audits done by the organization on itself refer to internal audits.