Under what circumstance is it appropriate for the auditor to rely on the work of an internal auditor?

Question

Quizplus · Accepted Answer

It is appropriate for the external auditor to rely on the work of the internal auditor, but only after making a comprehensive assessment of the auditor and his/her work. This assessment should include evaluating the expertise, objectivity, and adequacy of the internal audit function. The external auditor may also perform additional procedures on the work of the internal auditor to ensure it is reliable and relevant to the audit. However, the external auditor cannot rely solely on the work of the internal auditor without performing any additional procedures.

Under What Circumstance Is It Appropriate for the Auditor to Rely