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Author:Rittenberg, L.
Covaleski, M. A.
Title:Internalization versus externalization of the internal audit function: an examination of professional and organizational imperatives
Journal:Accounting, Organizations and Society
2001 : OCT-NOV, VOL. 26:7-8, p. 617-641
Index terms:AUDITING
AUDITORS
AUDITING
INTERNAL AUDITING
Language:eng
Abstract:The outsourcing of internal audit services to the public accounting profession is the recent trend. The clash between the public accounting profession and the internal auditing profession over the provision of internal audit services is examined.
SCIMA record nr: 226569
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