ISA 610 - Using the Work of Internal Auditors

CPD course on ISA 610 (Using the Work of Internal Auditors) for external auditors evaluating internal audit work. Covers competence and objectivity assessment, scope of involvement, and documentation requirements under ISA 610 (Revised).

By the end of the course, you will be able to explain the scope of typical internal audit activities and their assurance and advisory roles; evaluate the internal audit function's structure, reporting lines, and independence before placing reliance on its work; assess the quality of internal audit's methodology, evidence, and documentation for reliance purposes.

The curriculum covers typical internal audit activities (control testing, compliance reviews, risk registers); assessing internal audit charter, reporting lines, and independence; evaluating internal audit methodology and documentation for reliance; how internal audit findings shape external audit risk assessment.