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An external auditior has the right to use the previous work done by the internal auditor. This is permitted by the standards on auditing (Use of work done by professionals).
There is no express ristrictions on consulting with the Internal auditors, external auditor is free to discuss. He can even take expert opinion from any other professional also.
Normally External auditor consults with internal auditor to have understanding of overall risks , actual incidents happened and their annexed risks, breach of controls and corporate governance structure. He uses this info to focus on right areas where risks are high. In well developed organisations internal auditor also initiates sharing of information that would be material like errors in accounts receivables listings, inventory listings. etc.
to know whether any discrepancies was found during the internal audit (major or minor )if yes whether the required necessary step was taken or not....and also could take their view on the financial statements....
To understand and get explanation regarding internal controls in force, whether strictly followed or not.
To get his opinion on some suspicious transactions came across by the external auditor.
