In certain circumstances it is efficient and effective to rely on the work of internal auditors while performing an audit engagement. The internal audit function can be used to gather audit evidence. Individual internal auditors can provide direct assistance under the direct supervision of the external auditor. This course covers SAS 128, which describes the requirements for considering if it is appropriate to rely on the internal auditors, as well as the nature and extent of work that can be provided by internal auditors. Upon completion of this course, you will be able to: Identify the presumptively mandatory requirements in the standard. Describe the factors used to evaluate whether the internal audit function can be used to obtain audit evidence. Describe the nature and extent of work the internal audit function can provide in obtaining audit evidence. Describe the review and reperformance that should be performed by an external auditor for work performed by the internal audit function in obtaining audit evidence. Describe the factors used to evaluate whether internal auditors can be used to provide direct assistance. Describe the nature and extent of work that can be provided as direct assistance by internal auditors. Describe the review and testing that should be performed by an external auditor for work provided as direct assistance by internal auditors.