Internal Audit Handbook（2007）D2-Cooperation.pdfVIP

Special Topics and Supplementary Discussion D | 2 | 2.1 Cooperation Communication and Information Flow 2 Cooperation 2.1 Communication and Information Flow Key Points ••• • Communication and information exchange are important components of the work of an internal audit department. • The confidentiality of information must be observed at all times. • The correct tone and style of communication are as important as the right tim- ing. • Internal Audit has to conduct itself professionally and objectively in verbal and written communication. An important part of the work of an internal audit department in a corporate group GeneralGeneral is to obtain and process internal and external information. Relevant information may, for example, be obtained from the internet, professional publications, or through communication with cooperation partners. For Internal Audit to be effec- tive, it is essential to be open to information from many different channels within the company and in different formats. Confidentiality There are various criteria for communication and information flows, which Confidentiality have to be met to achieve effective cooperation. For example, the confidentiality of ofof thethe i i nformationnformation the information transferred – irrespective of flow direction – must be guaranteed. Auditors must observe Internal Audit’s special rules for the distribution of informa- tion and the corporate guidelines on the treatment of confidential in