This Chapter provides guidance for performing an integrated audit. An integrated audit refers to a combined engagement of both a financial statement and an internal control audit. Most of this Chapter addresses policies and guidance for performing the internal control audit part of the integrated audit, but also includes policies and guidance on how to perform the integrated audit effectively and efficiently. The policies and guidance presented in this Chapter should be applied to integrated audits performed under AICPA or PCAOB standards (and other jurisdictional standards that are based on these standards