Both external and internal auditors.
Internal auditors represent the interests of management and external auditors represent outsiders.
8 Name some job requirements for auditors. They gather evidence using tests of controls and substantive tests, they express an opinion in their audit report, and they compare evidence to established criteria 9 List the steps in an EDP audit Substantive testing, tests of controls, and audit planning. Completing questionnaires, interviewing management, and observing activities. A test of controls. 13 List the components of audit risk.