Premium
Outsourcing of internal audit: Concerns and opportunities
Author(s) -
Bostwick William J.,
Byington J. Ralph
Publication year - 1997
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970080408
Subject(s) - outsourcing , internal audit , business , audit , accounting , function (biology) , public accounting , marketing , evolutionary biology , biology
Outsourcing the internal audit function has been a controversial issue. But both internal auditors and public accounting firms can benefit if outsourcing is used properly. The authors provide useful guidelines for deciding whether to maintain an internal audit staff, or to outsource this function.