ISA 315 requires the auditor to gain an understanding of the business information systems (including the accounting systems) used by management to the extent that they may affect the financial reporting process.

Required: Determine what you would identify and understand about your clients information processing system.

In carrying out your work as the external auditor, you intend relying on the work of the internal auditor after checking on the reliability of the internal auditors work.

Required: What would you consider in checking the reliability of the work of the internal auditor.