ISA 610 - Using the work of internal auditors

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This refresher course gives you a practical path to understanding how external auditors can work with internal auditors in line with ISA 610. The focus is on showing how both functions support the audit process and how their work connects at different stages of the engagement.

You will learn how to review the internal audit function, judge the quality of its work, and decide when it can be used to shape the external audit plan. The content also explains the steps for testing internal audit work, documenting your decisions, and guiding internal auditors when direct assistance is allowed. Examples and short explanations help you see how ISA 610 applies in practice. By the end, you will know how to work with internal auditors in a structured and confident way whilst meeting professional standards.