A. Coordination between internal auditors and external auditors may require internal auditors to provide their engagement work programs and working papers to external auditors.

B. In order to assure timely and efficient completion of the work, sufficient meetings should be scheduled between internal and external auditors.

C. Exchange of internal audit communications and external auditors' management letters is necessary as part of the

coordination between internal auditors and external auditors.

D. It is not the responsibility of the CAE to oversee the work of the external auditors. The audit committee of the board has this oversight responsibility.