C. It requires a learning curve about the organization.
Third-party auditors may not initially have a deep understanding of the specific organization's structure, operations, culture, or industry nuances. This learning curve can sometimes limit the effectiveness and efficiency of the audit process until the third-party auditor becomes more familiar with the organization. The other options listed (identifying weaknesses of internal controls, lending credibility to an internal audit program, and providing unbiased, expert recommendations) are generally considered advantages or benefits of third-party audits.
identifying weakness of internal controls is an advantages not disadvantages.
Dis-advantages of 3rd party audit
1. Cost/Budget
2. Time or schedule
3. Learning curve about the organisation
4. Confidentiality.
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