B is corrent because operational auditing, a broader concept than included in financial statement audits, is more important to the internal auditor because it includes budgets and other control devices.
A is incorrect because both internal auditors and external auditors are concerned with cost accounting procedures (external auditors must be concerned with them for proper costing of inventory issues).
C is incorrect because both internal and external auditors are often involved with interim financial statements.
D is incorrect because both external and internal auditors are extremely concerned with internal control.
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