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| Author: | Selim, G. Yiannakas, A. |
| Title: | Outsourcing the internal audit function: a survey of the UK public and private sectors |
| Journal: | International Journal of Auditing
2000 : NOV, VOL. 4:3, p. 213-226 |
| Index terms: | INTERNAL AUDITING SERVICE OUTSOURCING |
| Language: | eng |
| Abstract: | Although not a new phenomenon on the business scene, outsourcing nowadays is occurring on a much broader scale and often encompasses a wide variety of traditionally in-house activities. Whether, however, the practice of outsourcing the internal audit function is occurring on the scale and extent that has been often depicted, is an issue open to debate. This paper reports the results of a questionnaire survey carried out in the UK public and private sectors on the issue of outsourcing internal audit. |
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