The Working Group serves as a forum to share experiences, discuss emerging risks, and identify opportunities for collaboration, while respecting the independence and mandates of the respective Internal Audit functions. Members also collaborate on topics of common interest to research organisations, including AI governance, IT and data governance, ethics in research, ESG, grant compliance, and the governance of large scientific projects.

The group normally meets twice a year, either virtually or in person, and organises additional exchanges or training activities when appropriate. Its work supports the continuous improvement of internal audit functions while respecting the independence and responsibilities of each participating organisation.