Advantages
- Scope can be a more co-ordinated and directed than in concurrent audits.
- Exchange of information, methodology, etc. is improved.
- Joint interviews are usually easier to set up than separate ones. The logistics of scheduling one meaning rather than two or more are easier both for interviewers and interviewees.
- Joint interviews will be more acceptable to interviewee since they don‘t have to answer the same questions in successive interviews with different SAIs.
- The credibility and perhaps the impact of the report will probably be increased with SAIs speaking as one body rather than separately.
- The credibility and perhaps the impact of the report will probably be increased with SAIs speaking as one body rather than separately. (see also disadvantages.)
- Other points of view can be brought to the audit, which may result in more findings.
- Reporting can be more focused. (see also disadvantages.)
- A joint report can have more impact on and attention by legislators, governments, media, environmental groups, industry, etc., because it focus on all the parties being audited and the problems they share, such as risk to human and environmental health and safety. This might also depend on the audit scope