ACCA考試： outsourcing the internal audit function

本篇文章重點介紹將內(nèi)審工作外包所帶來的優(yōu)缺點以及如何降低外包內(nèi)審工作所帶來的風(fēng)險。

In common with other areas of a company’s operations, the directors may consider that outsourcing the internal audit function represents better value than an in-house provision.

Advantages

• Greater focus on cost and efficiency of the internal;

• Staff may be drawn from a boarder range of expertise;

• Risk of staff turnover is passed to the outsourcing firm;

• Specialist skills may be more readily available;

• Costs of employing permanent staff are avoided;

• May improve independence;

• Access to new market place technologies, e.g. audit methodology software without associated costs;

•Reduced management time in administering an in-house department.

Disadvantages

• Possible conflict of interest if provided by the external auditors;

• Pressure on the independence of the outsourced function due to e.g. threat by management not to renew contract;

• Risk of lack of knowledge and understanding of the organization’s objectives, culture pr business;

• The decision may be based on cost with the effectiveness of the function being reduced;

• Flexibility and availability may not be as high as with an in-house function;

• Lack of control over standard of service;

• Risk of blurring of roles between internal and external audit, losing credibility for both.

Minimizing these risks

• Controls over acceptance of internal audit contracts to ensure no impact on independence or ethical issues;

• Regular reviews of the quality of audit work performed.