Sometimes, we get unmotivated when we work with people who are unresponsive and uncooperative. We need harmonious relationships to get things done with accuracy, efficiency and timeliness. Here, effective communication and proper timing play vital roles to achieve the desired results. While effective communication creates an environment where both parties can coordinate and collaborate to achieve their own goals and objectives, right timing allows both parties to achieve those goals and objectives in a shorter period or just at the right point in time.

Relationship between internal and external auditors is described in several of the Philippine Standard on Auditing (PSA) such as PSA 240 (Redrafted), 315 (Revised 2019) and, above all, 610 (Revised 2013).