Page 128 - P5 Integrated Workbook TUTOR 2017-18

Chapter 113 4

 assess the appropriateness and sufficiency of the work of internal auditors and
the extent to which reliance can be placed on it.

 recognise and evaluate the impact of outsourced functions on the conduct of an
audit

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 11 of your Study Text

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