Internal Auditor Mock Interview

Master 25 Internal Auditor interview questions covering risk assessment, controls testing, and compliance frameworks.

Question 21 of 25

What are some ways that internal audit interacts with external auditors?

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Brian Schuchart
Brian Schuchart

Brian Schuchart is a CPA and Senior Finance Business Partner. His professional experience includes senior management roles with NBC Sports, Virtual Health, and the Children's Hospital of Philadephia.

Auditing standard AU-C Section 322 The Auditor's Consideration of the Internal Audit Function covers what the external auditor's ability to rely on the work of internal auditors. According to the standard, the two parties (internal and external auditors) can: hold periodic meetings, schedule audit work, provide access to the internal auditors' working papers, reviewing audit reports, and discussing possible accounting and auditing issues.

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