211. Communication/coordination is a two-way process that includes not only exchanging audit plans, reports and management letters but also working together in developing plans, granting access to each others &apos; audit programmes and documentation, meeting regularly, developing methodologies, and sharing training, as appropriate, without compromising their independence.
211. La communication/coordination est un processus à double sens qui suppose non seulement l &apos; échange des plans d &apos; audit, des rapports et des lettres de recommandation, mais aussi une collaboration en ce qui concerne l &apos; élaboration des plans, un accès mutuel aux programmes et aux documents d &apos; audit, des rencontres régulières, l &apos; élaboration de méthodes et la mise en commun de la formation, le cas échéant, sans porter atteinte à l &apos; indépendance.