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| Author: | Haythornthwaite, A. |
| Title: | The Lot of the Internal Auditor |
| Journal: | Accountancy
2003 : MAY, VOL. 131:1317, p. 45-46 |
| Index terms: | INTERNAL AUDITING AUDITING OUTSOURCING |
| Language: | eng |
| Abstract: | Despite new restrictions, internal audit is currently one of the Big Four's biggest growth areas. Internal audit practice will continue to grow because there will be a continued need for more and more organisations to obtain assurance. All the Big Four's internal audit practices seem to be starting from a relatively small base, helping explain high growth rates. The author considers that outsourcing entire internal audit functions to large corporations is not as common in the UK as in the US. At the same time smaller organizations may find it more worthwhile to rely on full outsourcing since very small in-house teams will inevitably lack the necessary range of skills. |
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