Making The Decision To Outsource A Service Department: Who Should Deliver Internal Audit Services?

Authors

Hubert Glover, Howard University
Jeffrey McMillan, Clemson University
Jean Wells, Howard University

Abstract

The 2001-2003 wave of financial fraudulent reporting, aggressive earnings management, and overall management integrity issues highlight the important role that an internal audit function can have in protecting organizations and demonstrate how important it is that internal auditors operate with independence and objectivity. This paper highlights the issues organizations face when contemplating the internal audit outsourcing market. The illustrative materials provide exposure to the strategic, analytical, financial and operational decisions involved with retaining or outsourcing a corporate internal audit department.

Volume

2

Issue

1

First Page

170

Last Page

176

DOI

10.58809/QOLG9210

Comments

For questions contact ScholarsRepository@fhsu.edu

Rights

© Fort Hays State University

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.

Recommended Citation

Glover, Hubert; McMillan, Jeffrey; and Wells, Jean (2006) "Making The Decision To Outsource A Service Department: Who Should Deliver Internal Audit Services?," Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012): Vol. 2: No. 1, Article 19.
DOI: 10.58809/QOLG9210
Available at: https://scholars.fhsu.edu/jbl/vol2/iss1/19