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., ]
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