SAS 65 Section 322 The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements

The auditor considers many factors in determining the nature, timing,
and extent of auditing procedures to be performed in an audit of an entity’s
financial statements. One of the factors is the existence of an internal audit
function.  This section provides the auditor with guidance on considering the
work of internal auditors and on using internal auditors to provide direct assistance
to the auditor in an audit performed in accordance with generally
accepted auditing standards.