Sub-Committee 2: Develop advisory and consulting services         The lines of action of the Sub-Committee 2 are: Develop a database of experts and researchers in the field of auditing. Professionals working in different SAI and SAI staff who has retired recently to participate in advisory and consultancy tasks. Promote joint audit programs, coordinated and parallel. Joint programs are useful to validate methodologies, create guidelines and improve processes. Encourage technical visits and internship programs. These programs facilitate visits by professionals from other SAIs to share or receive date knowledge of innovative areas of the audit.