Internal audit plays a vital role in strengthening governance, risk management, and control processes within organisations. For external auditors, understanding and leveraging the work of internal auditors is not only a matter of efficiency, it’s about enhancing audit quality, ensuring compliance, and building trust in financial reporting.
By appropriately using the work of internal auditors, external auditors can streamline their procedures, reduce duplication, and focus on areas of higher risk. ISA 610 provides the framework for when and how this collaboration can take place, ensuring that independence and objectivity are safeguarded while improving the overall effectiveness of the audit.
Join us for an insightful webinar where we’ll unpack the requirements of ISA 610 and explore practical scenarios that auditors face in the field. Whether you’re a trainee, seasoned professional, or part of a larger team, this session will equip you with clarity and confidence in applying the standard.
We will cover the following:
• Understanding the role of internal audit in external assurance
• How external auditors can use the work of internal auditors effectively
• Rules and safeguards around direct assistance by internal auditors
• Practical examples and case studies to bring ISA 610 to life
