The study looked at how help from a company's internal audit team affects the speed of the external audit process. It found that when the internal audit team assists, external audits are completed faster. This cooperation not only saves money but also makes the audits more efficient. The study also discovered that different aspects of the internal audit process can influence how much time is saved, such as how much the external auditors rely on internal controls and how well they work together. Overall, the findings show that using internal audit help can improve the speed and efficiency of external audits, especially in a challenging environment where audits have to meet strict deadlines and face resource limitations.