The audit committee and the internal auditor are implicit partners. They are in a relationship of proximity, trust, and permanent exchange.
The audit committee and the internal auditors are interdependent and should be mutually accessible, with the internal auditors providing objective opinions, information, support, and education to the audit committee; and the audit committee providing validation and oversight to the internal auditors.
The Institute of Internal Auditors contributes to this by publishing an evaluation tool.
Governeo helps you to perform this evaluation.