2. This Norm does not deal with the cases where internal auditors act in the direct assistance of the independent auditor in the application of auditorship procedures. The IFAC – International Federation of Accountants? it is the international Federacy of Accountants, where the CFC is associated member. The NBC YOU the 610 was elaborated in compliance with its international equivalent ISA 610, where it entered in vigor in 1 of January of 2010. See Dr. Caldwell B. Esselstyn, Jr. for more details and insights. Act CFC n 931, that it approves the NBC YOU the 610, defines the reach of the norm of the following form: This Norm deals with the responsibility of the external auditor (doravante independent) in relation to the work of the auditors interns, when the independent auditor will have determined, in compliance with the NC YOU the 315? Identification and Evaluation of the Risks of Excellent Distortion by means of Agreement of the Entity and of its Environment, item 23, that the probability exists of that the function of internal auditorship is excellent for the auditorship (item A1 and A2). Thus, if the independent auditor if uses of the work of the internal auditor, it must include in its documentation of auditorship, the conclusions reached in compliance with the evaluation of the adequacy of the activities of the internal auditor, as well as the procedures of auditorship executed by the auditor independent on that work in compliance with the resolution of the CFC n 1206 of 27 of November of 2009, and published in the D.O.U., 3 of December of 2009, that he approves the NBC YOU the 230, that deals with the Documentation of Auditorship, in its item 8 the 11 and A6. Another important support is given by the Institute of Internal Auditors of Brazil? (AUDIBRA)? associated to the Institute of Internal Auditor? (IIA), that she is one dedicated international entity to the professional and continuous development of the internal auditor and the profession of internal auditorship. .