Work Performed by an Assurance

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When the assurance practitioner plans to use the work of anassurance practitioner’s expert, the assurance practitionershall complywith the requirements Work Performed by Another Assurance Practitioner ora Responsible Party’s or Evaluator’s Expert If the assurance practitioner plans to use informationprepared using the work of another assurancepractitionerora responsible party’s or evaluator’s expert, as evidence, the assurance practitioner shall comply withthe requirements.

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Using the Work of the Internal Audit Function

In order for the assurance practitioner to use specific work of the internal auditfunction, the assurance practitioner shall determine its adequacy for the assurance practitioner’s purposesin accordance with ASAE3000.34In doing so, the assurance practitioner shall evaluate whether:

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  • the work was performed by internal auditors having adequate technical training and proficiency
  • the work was properly supervised, reviewed and documented;
  • adequate evidence has been obtained to enable the internal auditors to draw reasonable conclusions
  • conclusions reached are appropriate in the circumstances and any reports prepared by the internal auditors are consistent with the results of the work performed
  • exceptions relevant to the engagement or unusual matters disclosed by the internal auditors are properly resolved.

Although the assurance practitioner may consider the results of any tests of the operating effectiveness of controls conducted by the internal auditfunctionwhen evaluating operating effectiveness, the assurance practitioner shall remain responsible forobtainingsufficient appropriate evidence to support the assurance practitioner’s conclusion and, if appropriate, corroborate the results of such tests.When evaluating whether sufficient appropriate evidence has been obtained, the assurance practitioner shall consider that evidence obtained through direct personal knowledge, observation, re-performanceand inspection is more persuasive than information obtained indirectly, from internal audit or from managementor other entity personnel. Further, judgements about the sufficiency and appropriateness of evidence obtained and other factors affecting theassurance practitioner’s conclusion, such as the materialityof identified control deficienciesor deviations, shall be those of the assurance practitioner.

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Effect on the Assurance Report

If the work of the internal audit function has been used,the assurance practitioner shall make no reference to that work in the section of the assurance report that contains the assurance practitioner’s conclusion.

Written Representations

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The assurance practitioner shall request the responsible party,orother relevantperson(s) within the entity, and any third partyorservice organisation(s), who are responsible for material controls for which the inclusive method has been used, to provide written representations.

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