Using an experimental design, we explore whether internal audit outsourcing and the role of internal audit in systems consulting impact external auditors' reliance on internal audit in the current governance environment. Our results indicate that involvement in consultancy activities relating to the financial reporting system impacts the extent of reliance on the work of internal audit. External auditors also make greater use of internal auditors as assistants for substantive testing when internal audit is provided in-house, suggesting an availability influence. In addition, external auditors are more likely to use internal audit for control evaluation tasks than for substantive testing.