Long Island University Internal
Auditing Department Charter

Coordination With External Auditors
The director of internal auditing, and the external auditors, should coordinate internal and external audit efforts. The internal and external audit work should be coordinated to ensure adequate audit coverage and to minimize duplicate efforts. Coordination of audit efforts involves: periodic meetings to discuss matters of mutual interest, access to each other's audit programs and working papers, exchange of audit reports and management letters, and common understanding of audit techniques, methods, and terminology.

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Internal Auditing Department Charter