Participants discussed on the roles and responsibilities of Internal Auditors and External Auditors in Public Finance Management and Public Administration reforms and touched upon the Three Lines of Defense Model as an important tool for integrating, coordinating and aligning all activities to optimize the level of governance, risk and control oversight.

Colleagues from Slovenia, Serbia, Hungary and Albania presented how the collaboration of the two forms of audit looks in their countries. The participants have been given opportunity to highlight the challenges, share their stories as well as the ideal state for collaboration between both audits. 

The workshop identified possible cooperation in policy and audit areas, defined priorities for cooperation and discussed independence, objectivity and role of quality assurance in audit work.