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| Tekijä: | Rittenberg, L. E. Covaleski, M. |
| Otsikko: | Outsourcing the internal audit function: the British Government experience with market testing |
| Lehti: | International Journal of Auditing
1999 : NOV, VOL. 3:3, p. 225-235 |
| Asiasana: | Auditing Outsourcing Service Companies Markets United Kingdom Europe |
| Kieli: | eng |
| Tiivistelmä: | Internal auditing has historically functioned as an integral part of organization's risk assessment, control, and governance structure. Recently, the internal audit world has been challenged by external firms, incl. large professional services firms, who are marketing internal audit services (outsourcing). This paper describes the market testing process in the U.K. and the potential benefits and costs associated with outsourcing governmental internal audit functions. |
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