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When an independent auditor relies on the work of an internal auditor, he or she should:
Examine the scope of internal auditor’s work
Examine the system of supervising, review and documentation of internal auditor’s work.
Adequacy of related audit programme
All of the above
- Examine the scope of internal auditor’s work: This is crucial to understand the extent and boundaries of the internal audit work.
- Examine the system of supervising, review and documentation of internal auditor’s work: This helps ensure the internal audit process is properly managed and reliable.
- Adequacy of related audit programme: It’s important to assess this to ensure that the audit programme is comprehensive and effective.
- All of the above: All these checks are necessary for an independent auditor to confidently rely on the work of internal auditors.
By: Parvesh Mehta ProfileResourcesReport error
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