ACCA考试responsibilities of external auditor and internal auditor on fraud区别？

ACCA考试 responsibilities of external auditor and internal auditor on fraud责任区别在哪？

ⅰmain reason for audit work is different
External auditor: express independent audit opinion on financial statements, so detection fraud is not the main focusInternal auditor: main focus is checking internal control system, as part of that is to ensure fraud not being taking place.

ⅱ. materiality level  [scope] is differentExternal auditor not checking all transactions. Audit procedures focus on reasonable likelihood of identifying material fraud.Internal auditor should carry out a detailed review of transactions, so it has lower materiality limit, and more likely detect fraud.

Ⅲ identification of fraud (when detect fraud) is differentExternal auditors consider implications for entire audit , extend testing into other areas
because the risk of providing incorrect audit opinion increase .Internal auditors extend testing into other areas and focus on determining extent of fraud and ensuring similar fraud not occurred.