This tool includes questions to consider while conducting interviews with the external auditors to solicit their views and feedback on a company's Internal Audit function.

Sample questions include: Describe how often and the circumstances under which you and the Internal Audit Director exchange work schedules and plans. Are changes in work timing, scopes, etc. shared between the external and internal audit groups? To what extent do you rely on or use the work of the Internal Audit Department? How does it impact your audit work? To the extent that professional and organizational responsibilities allow, do you conduct your examination in a manner that coordinates your efforts with that of the Internal Auditor?