Derby davis coordination and cooperation between sa is and internal auditors in the public sector
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This document discusses coordination and cooperation between Supreme Audit Institutions (SAIs) and internal auditors in the public sector. It outlines the roles and responsibilities of SAIs and internal auditors, benefits of coordination, potential risks, and ways to organize coordination. Coordination can occur during all phases of the audit process and includes communicating plans, collaborating on procedures, and following up on recommendations.
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Derby davis coordination and cooperation between sa is and internal auditors in the public sector
- 1. Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector ICGFM Winter Conference Bonnie Derby, GAO [email_address] Beryl H. (Berri) Davis, The IIA [email_address]
Editor's Notes
- In 2007, the Profession Standards Committee and the IIA entered into an Memorandum of understanding. Both organizations support INTOSAI’s stragic plan’s first goal of “Accountability and professional standards: promote strong, independent and multidisciplinary SAIs by (1) encouraging SAI’s to lead by example and (2) contributing to the development and adoption of appropriate and effective professional standards. The Professional Standards Committee believed that its Internal Control Subcommittee was in the best position to support IIA’s mission of sustaining the internal audit profession globally through appropriate infrastructure, coordination, support, and communication.
- INTOSAI GOV 9140, Internal
- Internal auditors usually report administratively to management and functionally to those charged with governance, such as board, audit committee, senior management or, where appropriate, an external oversight body.
- The paper also discuses the risks of misinterpretation of conclusions when using each other’s work