Wiley Practitioner's Guide to GAAS 2022

28AU-C 610 Using the Work of Internal Auditors

• Scope
• Objectives of AU-C Section 610
• Definitions of Terms
• Overview
• Requirements
  • Uses of the Internal Audit Function
  • Determining Whether the Internal Audit Function Can Be Used to Obtain Evidence
  • Procedures When Using the Internal Audit Function
  • Determining Whether Internal Audit Can Be Used to Provide Direct Assistance
  • Determining the Nature and Extent of Work That Can Be Assigned to Internal Auditors Providing Direct Assistance
  • Communicating with Those Charged with Governance Regarding Internal Auditors Providing Direct Assistance
  • Managing the Internal Audit Function When It Is Providing Direct Assistance
  • Evaluating and Testing Effectiveness of Internal Auditors’ Work
  • Procedures for Evaluating the Work Performed by Internal Audit
  • Documentation
• AU-C 610 Illustrations

SCOPE

AU-C 610 addresses the external auditor's responsibilities if using the work of the internal audit function. The external auditor may use internal audit to:

• Obtain audit evidence.
• Provide direct assistance under the direction, supervision, and review of the external auditor.

  (AU-C 610.01)

AU-C 610's requirements are, for the most part, organized around those two uses. AU-C 610 does not apply if:

• The entity does not have an internal audit function,
• The internal audit function is not relevant to the audit, or
• The external auditor does not intend to use the work of the internal audit function.

  (AU-C 610.02–.03)

It's worth noting that the external auditor ...