CONTENTS

PREFACE

AUTHORITY STATEMENT

Paragraphs

Application............................... Aus 0.1-Aus 0.2

Operative Date............................. Aus 0.3

Introduction

Scope of this Auditing Standard.................. 1-2

Relationship between the Internal Audit Function and the External Auditor 3-4

Effective Date.............................. 5

Objectives................................ 6

Definitions................................ 7

Requirements

Determining Whether and to What Extent to Use the Work of the Internal Auditors 8-10

Using Specific Work of the Internal Auditors......... 11-12

Documentation............................. 13

Application and Other Explanatory Material

Scope of this Auditing Standard.................. A1-A2

Objectives of the Internal Audit Function............ A3

Determining Whether and to What Extent to Use the Work of the Internal Auditors A4-A5

Using Specific Work of the Internal Auditors......... A6

Conformity with International Standards on Auditing

[Aus] Appendix 1: Illustrative Example Questionnaire – Obtaining an understanding of, and making a preliminary assessment of, the internal audit function