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Outsourcing of internal audit services in Australian firms : some preliminary evidence

journal contribution
posted on 2005-01-01, 00:00 authored by D Sharma, Navaneetham Subramaniam
Although internal auditing (IA) services have been traditionally performed in-house, organizations are increasingly outsourcing such services. Using a Transaction Cost Economics (TCE) perspective, this study examined the influence of several organizational-level variables on the decision to outsource or in-house their internal audit function. The study also identified the type of IA services that were likely to be out-sourced rather than in-housed, the extent to which incumbent external financial statement auditors participated in outsourced arrangements and the level of interaction between the internal audit provider and audit committees. The results have implications for auditor independence, corporate governance and organizational performance.

History

Journal

Asian academy of management journal of accounting and finance

Volume

1

Pagination

33 - 52

Publisher

Asian Academy of Management

Location

Pulau Pinang, Malaysia

ISSN

1823-4992

eISSN

1985-8299

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal

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