Access and read AICPA AU 322, The Auditors Consideration of the Internal Audit Function in an Audit

Question:

Access and read AICPA AU 322, “The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements.”
Do you believe that the auditor will be able to determine whether and how to utilize the work of the internal audit function in the financial statement audit as a result of considering the work of others for the ICFR audit? What does this mean in terms of efficiency for the ICFR and financial statement components of an integrated audit?