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Outsourcing the Internal Audit Function: A Survey of the UK Public and Private Sectors

Outsourcing the Internal Audit Function: A Survey of the UK Public and Private Sectors 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. The authors believed that some degree of hesitancy is present among organisations when it comes to outsourcing the internal audit function. This is supported by the survey findings which indicate that organisations which have embraced outsourcing and have entrusted the provision of a broad range of services such as cleaning, information technology and security to outside service providers, are not so keen to outsource the internal audit function and instead are keeping it in‐house. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

Outsourcing the Internal Audit Function: A Survey of the UK Public and Private Sectors

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Publisher
Wiley
Copyright
Copyright © 2000 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/1099-1123.00314
Publisher site
See Article on Publisher Site

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. The authors believed that some degree of hesitancy is present among organisations when it comes to outsourcing the internal audit function. This is supported by the survey findings which indicate that organisations which have embraced outsourcing and have entrusted the provision of a broad range of services such as cleaning, information technology and security to outside service providers, are not so keen to outsource the internal audit function and instead are keeping it in‐house.

Journal

International Journal of Auditing – Wiley

Published: Nov 1, 2000

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