Para 2.1.13 — MSO

2.1.13 During the planning stage, the auditor should make a preliminary assessment of the internal controls in the auditee organisation and determine whether adequate reliance can be placed on the controls. If the auditor concludes that the control mechanisms are reliable, actual compliance testing of the controls can be undertaken in the execution stage of audit. If, however, the auditor concludes at the planning stage itself that reliance cannot be placed on the controls, further compliance testing of the controls is not necessary.