Under which of the following circumstances can the internal audit function rely most confidently on the work performed by external auditors?

Reliance on external auditors’ work is possible if the CAE has sufficient access to review their

programs and workpapers to evaluate the scope, quality, and results. This ensures internal audit can

confirm the appropriateness of relying on their work.

Option B is not required—external and internal audit can use different methodologies. Options C and

D represent governance involvement but do not substitute for CAE’s independent evaluation of audit

work.

Reference:

IIA Standards – Standard 2050: Coordination and Reliance.