SIA 240 deals with when and how an internal auditor gets help from a competent expert because the team lacks the knowledge an assignment needs. The aim is that complex procedures still meet quality standards.
This page covers SIA 240 as it stands in ICAI’s October 2022 compendium. ICAI’s February 2026 compendium, applicable from 1 April 2026, renumbers the standards, so check the current number and text in that compendium before citing it in a report.
The file checklist and the mistakes above are practice points drawn from the requirements of the standard. They are not text from the standard.
The IIA's Global Internal Audit Standards (effective 9 January 2025) are a separate set from a different body, and there is no paragraph-for-paragraph match. The closest IIA principle is Demonstrate Competency.
This standard is described here as it stands in the October 2022 compendium, which is the earlier set. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). That compendium renumbers the standards, so check the current number and text there before citing this standard in a report. ICAI's compendium page does not say whether the standards are mandatory or recommendatory, so we do not describe any standard as mandatory. The effective-date clause in each 2019 standard said it applied to internal audits beginning on or after a date to be notified by the Council of ICAI.
These pages summarise each standard as it stands in ICAI's Compendium of Standards on Internal Audit (as on 1 October 2022), working from an extract of that document. They are summaries and close paraphrases, not the text of the standards. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). For that current set we have only the titles, taken from the Board's 2025-26 annual report; its text is available from ICAI through a registration form on the compendium page and is not summarised here. ICAI's compendium page does not say whether the standards are mandatory or recommendatory, so we do not describe any standard as mandatory. Before you cite a number, a paragraph or a status in a report, check the February 2026 compendium. internalaudit.icai.org
Editable formats and tools from CORAA’s internal audit library that put SIA 240 into practice. Free to use.
SIA 240, Using the Work of an Expert, is a Standard on Internal Audit issued by the Internal Audit Standards Board of ICAI. SIA 240 deals with when and how an internal auditor gets help from a competent expert because the team lacks the knowledge an assignment needs. The aim is that complex procedures still meet quality standards.
ICAI's compendium page does not say whether the Standards on Internal Audit are mandatory or recommendatory, so we do not describe SIA 240 as mandatory. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). SIA 240 as described on this page is from the earlier October 2022 compendium. The February 2026 compendium renumbers the standards, so check the current number and text there before citing it in a report.
A note of why an expert was needed and who was used. The expert's work, kept as audit evidence. SIA 320 para 4.1 lists an expert's work among the types of evidence.
The number is the same but the title is not. In ICAI's February 2026 compendium, which ICAI lists as applicable from 1 April 2026, SIA 240 is titled "Use of Tools". This page covers SIA 240 as it stands in the October 2022 compendium, titled "Using the Work of an Expert". Only the titles of the February 2026 set are listed here; check its text in that compendium before citing it.
