Candidates were required explain how documentation produced by internal audit would be evaluated prior to placing reliance on that documentation.

The question was worth 6 marks. The marking scheme allowed for 1 mark for each point made. Most candidates obtained a marginal result explaining either how the internal audit department itself could be relied on or the documentation; only a minority of answers mentioned both. Marks were generally obtained from:

• Considering the work of internal audit in areas such as experience in computer systems, and quality of documentation provided, and 
• Testing the documentation itself for example, in comparison to the actual system using walk-through or similar testing methods, or obtaining advice from external specialists.

There were relatively few less relevant points in this section. The main area of weakness related to candidates spending too much time explaining the appointment and general work of internal audit rather than placing reliance on this function.

The overall standard of answers was fair. A clear pass standard was obtained where both reliance on internal audit and testing the documentation was mentioned; marginal results tended to focus on too few relevant areas.