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Answer (B) is correct . An external auditor may decide that the internal auditors’ work will have an effect on audit procedures if (1) that work is relevant, (2) it is efficient to consider how the work may affect the audit, and (3) the external auditor determines that the internal auditors are sufficiently competent and objective. Hence, internal auditors may be viewed as partners in the audit because of their increasing professionalism. Moreover, the evolving economics of external auditing creates an imperative to control audit fees by eliminating duplication of effort and monitoring more closely the hours worked by external auditors.

Answer (A) is incorrect because Increasing liability makes external auditors less likely to determine that the work of the internal auditors has an effect on the external audit procedures.
Answer (C) is incorrect because The use of computerized accounting systems has no significant effect on the relative roles of external and internal auditors.
Answer (D) is incorrect because The globalization of audit entities has no significant effect on the relative roles of external and internal auditors.