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Executive Summary:

INTOSAI GOV 9150 – Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector


This document provides guidance on how to achieve coordination and cooperation between SAIs and internal auditors in the public sector – while respecting the distinctive functions and professional requirements of both.

ISSAI Category:

INTOSAI Guidance for Good Governance (INTOSAI GOV) - Internal Control

Target Group:

Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors


Both SAIs and internal auditors can perform the full range of government audits and can offer distinctive and important contributions. SAIs have the additional responsibility of evaluating the effectiveness of the internal audit function.

If internal audit is judged to be effective, efforts shall be made without prejudice to the right of the SAI to carry out an overall audit, to achieve the most appropriate division or assignment of tasks and cooperation between the SAI and internal audit.

The SAI has sole responsibility for audit opinions it expresses and that responsibility is not reduced by its use of the work of the internal auditors.

Scope - Content:

The document

  • Clarifies the specific roles of both parties,
  • Indicates modes of cooperation and a broad range of ways to achieve coordination and cooperation between SAIs and internal auditors and
  • Discusses the different phases and content of coordination and cooperation.
Author - Committee:

Internal Control Standards Subcommittee


Approved at XXth Congress of INTOSAI, Johannesburg 2010


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The document should be read and used in the context of the International Standards on Auditing for Supreme Audit Institutions (ISSAIs), International Standards of Auditing (ISAs) issued by the International Auditing and Assurance Standards Board (IAASB) and the Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF).

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