Do External Auditors engage directly with the operations of the organization?

External auditors primarily focus on assessing the financial statements and ensuring that they provide a true and fair view of the financial position of an organization. Their role is to provide an independent opinion on the financial reports based on the information and records provided by the organization's management.

External auditors do not engage directly with the operations of the organization as part of their auditing duties. Instead, they rely on the information presented to them during the audit process. Their work includes reviewing documentation, conducting tests of controls, and evaluating the overall financial reporting process, but they do not participate in the day-to-day operations or decision-making of the organization. This independence from operational activities is critical for maintaining objectivity and impartiality in their audit opinions.

In contrast, internal auditors operate differently; they may interact more closely with the organization's operations as they evaluate the effectiveness of internal controls and processes. Therefore, the correct response indicates that external auditors maintain a distance from operational engagement.