Comment améliorer la collaboration entre les auditeurs internes et les auditeurs externes?

Abstract

External auditors are responsible for delivering reasonable assurance that the financial statements are free from material misstatements. Throughout the audit process, they perform a series of procedures to evaluate the internal control and to obtain audit. At the same time, many companies have an established internal audit department which, on multiple occasions, performs similar procedures to those of the external auditors. Consequently, the International Auditing Standards define a framework for external auditors on how to use the work of internal auditors. Somewhat remarkably, studies revealed that collaboration do not happen quite often. First and foremost, this thesis aimed to understand what prevents the two sides from cooperating. The existing scientific literature contained fragmented analysis of certain aspects of the collaboration. As a result, our thesis aimed to tackle the observed obstacles and to provide solutions. To achieve this, we conducted several interviews with highly experienced external and internal auditors.