Why will the external auditor typically interview the internal audit department as it relates to its risk-based approach?

Question

Quizplus · Accepted Answer

The external auditor interviews the internal audit department to understand and assess management risk processes, as this information helps the auditor identify areas of potential risk and plan their audit approach accordingly. The auditor may also use this information to evaluate the effectiveness of the internal audit function and comment on any deficiencies in their controls. However, changing internal controls or performing analytical procedures are not the primary reasons for interviewing the internal audit department.

Why Will the External Auditor Typically Interview the Internal Audit