Probe Audit | 12.21 - Using Internal Audit

Published: 16/09/2026

The following describes the functionality and features included in Probe Audit Premium+

Instructions:

Objective

The objective of this document is to document the planned use of the internal audit function, determine the nature, timing and scope of the work to be performed by the internal auditors, and obtain declarations from the internal audit staff.

The following key concepts of the Probe Audit Premium+ Methodology are set in this document:

Evaluation of the internal audit function’s objectivity, competence, and systematic approach (ISA 610)
Determination of whether and how the work of internal audit can be used for the external audit
Impact of internal audit reliance decisions on the overall audit strategy and resource allocation

Document placement

Document 12.21 – Using internal audit can be found in the Audit planning folder in the Caseware document manager.

Document content

This document is designed to be a questionnaire and checklist type document with space for a comment or further description.

The document addresses the requirements of ISA 610 (Revised 2013) – Using the Work of Internal Auditors. It covers the audit plan for internal audit involvement, the audit strategy for allocating work across relevant balances and transactions, the planning memorandum, and declarations from internal audit staff.

This document is divided into different bookmarks in the document map to assist you in documenting the planned use of internal audit:

Audit plan
Audit strategy
Planning memorandum
Declarations

Layout

Column	Input Required	Outcome
Audit plan
Question	No input is required in this column. Read the question and consider the matters listed.	No impact on the engagement file.
Yes / No	Select Yes or No to the question.	By answering the questions your engagement file will be tailored and further relevant questions will be shown in the engagement file (or hidden if not relevant).
Description	Provide a description or document the evaluation as required by the question.	No impact on the engagement file.
Risk	Record a risk or event by selecting the risk icon.	A risk or event will be recorded in the relevant risk table in the engagement file.
Ref.	Record a reference to supporting documentation.	No impact on the engagement file.
Audit strategy
Relevant balances and transactions	No input is required in this column. Read the balance or transaction listed.	No impact on the engagement file.
Use work of the internal auditor	Select the tick box if the work of the internal auditor will be used for the relevant balance or transaction.	No impact on the engagement file.
Reperform work done by internal auditor	Select the tick box if the work done by the internal auditor will be reperformed by the external auditor.	No impact on the engagement file.
Direct assistance	Select the tick box if the internal auditor will provide direct assistance for the relevant balance or transaction.	No impact on the engagement file.
Reason	Provide a reason for the selection made for each balance or transaction.	No impact on the engagement file.
Risk	Record a risk or event by selecting the risk icon.	A risk or event will be recorded in the relevant risk table in the engagement file.
Ref.	Record a reference to supporting documentation.	No impact on the engagement file.
Conclusion	Read and consider the conclusion questions listed under the Conclusion heading at the end of the Audit strategy table.	No impact on the engagement file.
Planning memorandum
Consideration	No input is required in this column. Read the consideration.	No impact on the engagement file.
Detail	Provide details of the planning discussions and agreements obtained.	No impact on the engagement file.
Risk	Record a risk or event by selecting the risk icon.	A risk or event will be recorded in the relevant risk table in the engagement file.
Ref.	Record a reference to supporting documentation.	No impact on the engagement file.
Declarations
Internal audit staff declarations	Read the declarations and confirm the internal audit staff members have acknowledged the requirements.	No impact on the engagement file.
Signature table	Complete the signature table with the name, role, qualification, industry experience, signature and date for each internal audit staff member.	No impact on the engagement file.

Document outcomes

You must complete the audit plan section to document whether the work and direct assistance of the internal audit function can be used for purposes of the audit.

The audit strategy section must be completed for each relevant balance and transaction to indicate whether the internal auditor’s work will be used, reperformed, or whether direct assistance will be provided.

The conclusion must be completed to confirm that the considerations in the Conclusion question at the end of the Audit strategy table have been addressed when determining the audit plan.

The planning memorandum must be completed to document discussions with the internal audit function and any written agreements obtained.

The internal audit staff declarations and signature table must be completed for all internal audit staff members involved in the engagement.

Group Audits

When the engagement type was selected as ‘Group Audit Single’ or ‘Group Audit Multiple’, questions are modified for the separate group audit engagement file.

The group audit engagement file differs from the single-entity file as follows:

The planning memorandum question on the written agreement refers to an authorised representative of the group, and to the group not intervening in the internal auditor’s work, rather than the entity.
The audit plan, audit strategy, conclusion and declaration questions are otherwise the same.