Audit Procedures Audit Conclusion ISA 500: Audit Evidence Audit Evidence The auditor shall design and perform audit procedures that are appropriate in the circumstances for the purpose of obtaining sufficient appropriate audit evidence, and to draw conclusion on audit. ISA 610: Using the work of Internal Auditors This International Standard on Auditing (ISA) deals with the external auditor's responsibilities if using the work of internal auditors. This includes (a) using the work of the internal audit function in obtaining audit evidence and (b) using internal auditors to provide direct assistance under the direction, supervision, and review of the external auditor. REQUIRED:- a) Discuss TWO (2) specific roles of internal auditor and interpret THREE (3) determining factors of their work, which can be of direct assistance to external auditors in their audit.