Enhancing audit synergy: reflections from the EU4PFM roundtable

At the EU4PFM roundtable “Two Perspectives, One Goal: Promoting Cooperation between External and Internal Audit”, held on 16 April 2025 in Kyiv, EU4PFM International Expert on PIFC, Manfred van Kesteren, contributed to the discussion on building effective cooperation between internal and external audit.

Reflecting on the questions raised, Mr van Kesteren emphasised: “According to the Global Internal Audit Standards, internal audit is required to coordinate with external audit — but this cooperation is not a one-way street. Internal audit can also benefit from the results of external audit. Internal auditors stand to gain in relevance, influence, and the quality of their work.”

The expert supported the metaphor introduced by ECIIA–EUROSAI Chair Soledad Llamas — “two roles, one dance” — stressing the value of clarity in roles and mutual trust. He also noted that audit committees could serve as an important instrument to foster trust and strengthen collaboration between internal and external auditors.The event was jointly organised by the EU4PFM Programme, the Accounting Chamber of Ukraine, and the Ministry of Finance of Ukraine, and brought together representatives of the State Audit Service, internal audit units of central executive bodies, as well as international and EU partners, including ECIIA and EUROSAI.

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