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relying on internal audit

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › relying on internal audit

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Kim Smith.
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  • July 17, 2021 at 1:00 am #627984
    aarti2407
    Member
    • Topics: 36
    • Replies: 8
    • ☆

    Ma’am how is “using the work of internal audit” different from “using the internal audit to provide direct assistance”? Could you explain by giving a small explanation followed by 1-2examples?

    Sincere Regards,

    July 17, 2021 at 8:35 am #628012
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8310
    • ☆☆☆☆☆

    Reliance on the work of internal audit is very similar to reliance on management’s expert – the auditor is relying on the internal audit function/management’s expert in their capacity as employees of the client.

    Direct assistance can be thought of as the internal auditor being seconded to the external auditor to assist in the auditor. This is prohibited in many jurisdictions, including the UK and as an AAA topic rather than an AA topic.

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