Examples of internal audit work that can be used the external auditor includes:
1. The physical verification of assets. The internal auditor could undertake a physical verification of assets to confirm their existence; the results of such work could be relied upon the external auditor.
2. To undertake on behalf of the external auditor to observe the stock take exercise, cash counts, and
attendance at wage payments.
3. Point out areas where there have been fundamental changes in accounting, management and internal control system all of which could have an impact on the audit approach;
4. The internal auditor could also perform some substantive procedures on behalf of the external auditor such as evaluating the recover ability of debtors balances