haku: @author Widener, S. / yhteensä: 1
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| Tekijä: | Widener, S. Selto, F. |
| Otsikko: | Management control systems and boundaries of the firm: why do firms outsource internal auditing activities? |
| Lehti: | Journal of Management Accounting Research
1999 : VOL. 11:1, p. 45-74 |
| Asiasana: | MANAGEMENT RESEARCH CONTROL SYSTEMS INTERNAL AUDITING |
| Kieli: | eng |
| Tiivistelmä: | Internal auditing has been an important part of the internal management control system of many firms. Nonetheless, growing numbers of firms have, in recent years, outsourced some or all of the internal audit function to third-party providers such as large public accounting firms. Articles in the professional literature suggest that these firms are focusing resources on core competencies and seeking to minimize noncore support costs. |
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