Executive Summary

ICAI's Auditing and Assurance Standards Board released the Implementation Guide to SA 610 (Revised), "Using the Work of Internal Auditors" in August 2026 — a 54-page publication providing practical guidance on applying the standard.

Background

SA 610 (Revised) governs a statutory auditor's responsibilities in deciding whether, and to what extent, internal audit work may be used in the statutory audit. The standard requires the auditor to evaluate the internal audit function before placing reliance on its work.

What Has Changed?

ICAI has issued a dedicated Implementation Guide focused on the practical application of SA 610 (Revised).

Key Provisions

The guide addresses the evaluation of the internal audit function, use of internal audit work by the statutory auditor, and the statutory auditor's residual responsibilities when such work is used.

Applicability / Who Are Affected

• Statutory auditors and audit teams;
• Internal audit functions and audit committees; and
• Companies maintaining an internal audit function.

Practical Implication

The existence of an internal audit function does not, by itself, justify reliance. The statutory auditor must evaluate the function and the specific work before use.

What Businesses Should Do

1. Maintain a well-documented internal audit framework.
2. Keep internal audit reports and working papers audit-ready.
3. Strengthen coordination between internal audit and statutory audit teams.
4. Ensure internal audit findings are followed up and evidenced.

KGS Perspective

Reliance on internal audit work should remain evidence-based; the Implementation Guide is a useful checklist for that evaluation rather than a basis for presuming reliance.

Conclusion

The Implementation Guide supports consistent application of SA 610 (Revised) and is a useful reference for both statutory auditors and organisations maintaining internal audit functions.

Source / Regulatory Reference

• ICAI Publication Portal – Implementation Guide to SA 610 (Revised): https://publication.icai.org/publication/1104
• ICAI – AASB Publications: https://www.icai.org/post/icai-publications-auditing-assurance-standards-board