Section Documentation - ASA 610 - Using the Work of Internal Auditors - November 2013 - Documentation

If the external auditor uses the work of the internal audit function, the external auditor shall include in the audit documentation:
The evaluation of:
1. Whether the function’s organisational status and relevant policies and procedures adequately support the objectivity of the internal auditors;
2. The level of competence of the function; and
3. Whether the function applies a systematic and disciplined approach, including quality control;
The nature and extent of the work used and the basis for that decision; and
The audit procedures performed by the external auditor to evaluate the adequacy of the work used.
[Deleted by the AUASB. Refer Aus 1.2][11]

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