If an auditor wishes to rely on the work of internal auditors (IA), the auditor must obtain satisfactory evidence related to the IA's competence, integrity, and objectivity.

Question

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This is a requirement stated in the International Standards on Auditing (ISA) 610, "Using the Work of Internal Auditors." The auditor must assess the competence, integrity, and objectivity of the internal auditors before relying on their work.

If an Auditor Wishes to Rely on the Work of Internal