What is the role of external auditors in assessing internal controls?

The role of external auditors in assessing internal controls is to evaluate the effectiveness of those controls and provide assurance on the accuracy of the financial statements. External auditors examine the processes and systems in place within an organization to ensure they are functioning properly and mitigating risks associated with financial reporting.

By assessing internal controls, external auditors help to identify any weaknesses that could lead to errors or misstatements in financial records. Their independent perspective is essential in offering stakeholders confidence that the financial statements present a true and fair view of the organization's financial position. This process is integral to the overall audit strategy, as reliable internal controls contribute to the integrity of financial reporting, ultimately aiding in enhancing stakeholder trust and supporting regulatory compliance.

The other options do not accurately reflect the primary responsibilities of external auditors in the context of internal controls. While training sessions and managing internal teams are tasks more aligned with internal management, overseeing compliance with human resources policies falls outside the direct focus of financial auditing.