Direct Assistance by Internal Auditors
Internal Auditors Assisting External Auditors
In some engagements, internal auditors may provide direct assistance under the supervision and direction of the external auditor. The external auditor determines which tasks are appropriate and remains responsible for all work performed.
- Low-risk audit procedures are more suitable for direct assistance.
- Judgment-intensive areas are generally not delegated.
- External auditors supervise, review, and evaluate all work.
Note
Direct assistance by internal auditors is subject to applicable auditing standards and legal or regulatory restrictions.
Summary
External auditors may use internal auditors for selected procedures but retain complete responsibility for audit conclusions.