INTRODUCTION

OBJECTIVE OF THIS GUIDANCE

UNDERSTANDING INTERNAL AUDIT

Definitions of Internal Audit

Three Lines Model

INTERNAL CONTROL AND GOOD GOVERNANCE
ASSURANCE, ADVICE AND FORESIGHT
AUDIT UNIVERSE
ROLES AND ACCOUNTABILITY

Public sector perspective

FOCUS ON PUBLIC INTEREST

How Internal Audit Differs from External Audit

INTOSAI’s Interest in Internal Audit

COOPERATION WITH INTERNAL AUDIT

Preconditions of Cooperation

Benefits of Cooperation

Risks of Cooperation

Modes of Cooperation

USING INTERNAL AUDIT WORK
LOOKING FOR RELIANCE
MODES REQUIRING A FULL REVIEW

Areas of Cooperation

KNOWLEDGE SHARING
- Ad hoc Communication - Audit Reports Sharing - Access to Audit Documentation - Regular Meetings - Joint training
AUDIT PREPARATION
- Planning - Audit Related Training - Methodology
CONDUCTING AUDITS
- Ad Hoc Audits - Coordinated Audits - Direct Assistance
RESPONSIBILITY FOR AUDIT RESULTS

REVIEW OF INTERNAL AUDIT

External Auditor’s Preparations

STAGES OF REVIEW
BENEFITTING FROM DATA PREVIOUSLY COLLECTED

Environment and Input

PROFESSIONAL RELATIONSHIPS
ORGANISATIONAL POSITION
HUMAN RESOURCES
INTELLECTUAL CAPITAL
FINANCE
CONDITIONS AND TOOLS

Governance and Management

MISSION
BUSINESS MODEL
- Objectivity - Responsibilities - Limitations - Mandate - Membership in Professional Bodies - Other Activities
RISKS
STRATEGIES
PERFORMANCE
OUTLOOK
QUALITY ASSURANCE

Outputs

INFORMATION
INTERNAL AUDIT REPORTS

Outcomes

About the Guidance on Cooperation with Internal Auditors

The guidance was developed by the Internal Control Standards Subcommittee. Members of the Subcommittee benefited from comments of other INTOSAI bodies and individual Supreme Audit Institutions. We were also honored to get insightful advice and suggestions from The Institute of Internal Auditors, one of INTOSAI's main partner worldwide organizations.

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