Which of the Following Statements Is False

Which of the following statements is false?

A) Internal auditors lack the necessary independence to express opinions about the financial statements of the organizations for which they work.
B) Internal auditors ensure that an organization's accounting system is properly designed to meet the organization's present and future needs.
C) An external auditor who performs a financial statement audit is not required by professional standards to gain an understanding of the client's accounting information system before expressing an opinion.
D) If an external auditor finds the controls over the accounting system to be adequate, he or she may be able to reduce the amount of testing of transactions and account balances necessary to support an opinion on the fairness of the financial statements.