85 Tirrol Co's internal audit department is going to assist with the statutory audit. The chief internal auditor will provide you with documentation on the computerised inventory systems at Tirrol Co. The documentation provides details of the software and shows diagrammatically how transactions are processed through the inventory system. This documentation can be used to significantly decrease the time needed to understand the computer systems and enable audit software to be written for this year's audit. Which of the following is NOT a matter the audit team should consider in determining whether or not the internal auditor’s work is adequate for the purposes of the audit?