For the purposes of this Auditing Standard, the following terms have the meanings attributed below:

Internal audit function means a function of an entity that performs assurance and consulting activities designed to evaluate and improve the effectiveness of the entity’s governance, risk management and internal control processes. (Ref: Para. A1–A4)

Direct assistance means the use of internal auditors to perform audit procedures under the direction, supervision and review of the external auditor. (Ref: Para. Aus 1.2)