In short, they’re OK with it. The industry calls this relationship “the use of an IT specialist.” The formal language states that “The auditor should evaluate whether the auditor’s specialist has the necessary competence, capabilities, and objectivity for the auditor’s purposes. In the case of an auditor’s external specialist, the evaluation of objectivity should include inquiry regarding interests and relationships that may create a threat to the objectivity of the auditor’s specialist. (AU-C 620.09).”

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