The service auditor’s description of work performed by the internal audit function may be presented in a number of ways, for example: By including introductory material to the description of tests of controls indicating that certain work of the internal …

Internal auditors―those individuals who perform the activities of the internal audit function.  Internal auditors may belong to an internal audit department or equivalent …

If the service organisation has an internal audit function, the service auditor shall obtain an understanding of the nature of the responsibilities of the internal audit function and of the activities performed in order to determine whether the internal …

An internal audit function may be responsible for providing analyses, evaluations, assurances, recommendations, and other information to management and those charged with governance.  An internal audit function at a service organisation may perform …

Internal audit function―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 …

Irrespective of the degree of autonomy and objectivity of the internal audit function, such function is not independent of the service organisation as is required of the service auditor when performing the engagement.  The service auditor has sole …

User auditor―an auditor who audits and reports on the financial report/statements of a user entity. [7] …