Assume that an internal audit department develops an integrated test facility (ITF) for use in performing continuous audits of the organization's mortgage pro- cessing system. The ITF has been in use for a few years. Assume the external au- ditor is satisfied with the competence and objectivity of the internal audit func- tion. Assume further that the mortgage processing system is an important application for the company. What would the external auditor have to do in order to rely on the work performed by the internal auditor in reducing the control risk assessment for the mortgage processing area and relying on evidence that di- rectly affects the account balance?