Direct assistance by internal auditors
Direct assistance is the use of internal auditors to perform audit procedures under the direction, supervision and review of the external auditor. The external auditor may use direct assistance only where law permits and the relevant ISA conditions are met, including evaluating threats to objectivity and the internal auditors’ competence. Certain judgements and higher-risk work remain restricted. The external auditor retains sole responsibility for the opinion.
Worked example
Where permitted, the external auditor directs an appropriately evaluated internal auditor to perform a limited, low-judgement procedure and reviews the work before using it.
Common mistake
Do not confuse internal auditors assisting the external audit with an external firm preparing its audit client’s accounts; those are different issues.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |