The PSC Internal Control Subcommittee has recently published its Guidance on Cooperation with Internal Auditors. The guidance aims to help SAI auditors understand the internal audit function, to encourage them to cooperate with internal auditors, and to help them review internal audit while deciding on the scope of cooperation. The contents of this guidance may be applied to the Planning, Conducting, Reporting and Follow Up stages of the audit process – in line with ISSAI 100: Fundamental Principles of Public Sector Auditing .

The full guidance is available here.