The Socceroos, 22 FIFA ranking places above
Speaking at the pre-match press conference at Easter Road, the German said: "It is going to be a great challenge for us and a good yardstick for us to see where we stand.
"We are in the process of qualifying for the World Cup and we have important games coming up so it is a great opportunity for me to work with the boys.
"Last season at the same time we played Wales in
"Being from Europe I am pretty familiar with the European football scene and I know that the Scottish team is decent and it is always tough to play them.
"They are always committed and give you a great game and that is what I'm looking for.
"If you look at the names in their squad, they all play at a decent level, the Premier League in
Osieck is likely to give debuts at some point during the game to Hearts defender
The Socceroos boss revealed he had been impressed with McGowan's progress last season.
"I don't consider them to be here for training and sharing the meals with us," said Osieck.
"I had Ryan in a scouting camp in
"After that I followed him and he made it into the first team and played in the cup final.
"He has been quite successful and put in some decent performances so I decided to give him the opportunity to join our group and maybe he will get the opportunity to get on the pitch tomorrow."
West Ham United has completed its first transfer of the post-season after signing Romania international fullback Razvan Rat on a free transfer.