When an independent auditor relies on the work of an internal auditor he or she should ........

Auditing Audit and auditor's report

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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

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Explanation:

- Examine the scope of the internal auditor’s work: It's crucial to evaluate if the internal auditor’s scope covers all necessary areas. This ensures they have assessed the same risks and areas relevant to the independent audit.

- Examine the system of supervising review and documentation of the internal auditor’s work: This step ensures the internal auditor's findings are correctly documented and reviewed. It also helps verify that there is an effective supervision system in place.

- Adequacy of related audit programme: Reviewing this ensures the internal audit has a structured plan that aligns with the objectives and risks of the overall audit.

- All of the above: The independent auditor should consider all of these aspects to rely appropriately on the internal auditor’s work.