The article explores how external auditors rely on internal audit work based on the reporting relationship with the audit committee and the client's business risk. They conducted an experiment with experienced audit professionals and found that both factors influence how much external auditors rely on internal audit work. External auditors are more likely to use internal audit for control evaluation tasks rather than substantive tests of balances. This study is the first to look at these factors in the current governance environment and how they affect reliance on internal audit work and the use of internal auditors as assistants.