1.

Assess the competence and objectivity of the internal audit department: Evaluate the qualifications, experience, and professional
competence of the internal auditors who prepared the documentation. Additionally, assess their independence and objectivity to ensure
they are free from any conflicts of interest or undue influence.

2. Review the scope and comprehensiveness of the documentation: Ensure that the documentation covers all relevant aspects of the
computerized inventory systems, including system overview, data flows, processes, controls, and interfaces. The documentation should
be sufficiently detailed and up-to-date to provide a comprehensive understanding of the systems.

3. Verify the accuracy and completeness of the documentation: Perform tests to validate the accuracy and completeness of the
information provided in the documentation. This could involve conducting walkthroughs, inspecting system configurations, and testing a
sample of transactions to ensure they are processed as described in the documentation.

4. Evaluate the internal audit department's methodology: Review the internal audit department's methodology for documenting
and evaluating the computer systems. Ensure that they followed a structured and recognized approach, such as using industry-
standard frameworks or best practices.

5. Consider the timing of the documentation: Determine when the documentation was prepared and whether there have been any
significant changes to the systems since then. If the documentation is outdated, you may need to update it or perform additional testing to
ensure its relevance.

6. Assess the internal audit department's quality control processes: Evaluate the internal audit department's processes for reviewing
and approving the documentation, as well as their quality assurance measures to ensure its accuracy and completeness.

If, after performing the above evaluations, you are satisfied with the competence, objectivity, and work performed by the internal audit
department, you may be able to place reliance on the computer systems documentation they have provided. However, you should exercise
professional skepticism and perform additional testing or validation as necessary to support your audit conclusions.