The outsourcing dilemma: what's best for internal auditing
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Altamonte Springs, Fla
Inst. of Internal Auditors Research Foundation
1997
|
| Ausgabe: | 1. print. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 143 S. graph. Darst. |
| ISBN: | 0894133845 |
Internformat
MARC
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| 245 | 1 | 0 | |a The outsourcing dilemma |b what's best for internal auditing |c by Larry E. Rittenberg and Mark A. Covaleski |
| 250 | |a 1. print. | ||
| 264 | 1 | |a Altamonte Springs, Fla |b Inst. of Internal Auditors Research Foundation |c 1997 | |
| 300 | |a XIV, 143 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Auditing, Internal |x Contracting out | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-008136068 | ||
Datensatz im Suchindex
| _version_ | 1804126618717782016 |
|---|---|
| adam_text | CONTENTS
About the Authors v
Acknowledgments vii
Special Acknowledgments ix
Executive Summary xi
Chaptei 1 — The Outsourcing of Organizational Functions 1
Outsourcing: Definitions and Trends 3
Extent of Internal Audit Outsourcing 4
Arguments Most Often Made for Outsourcing 5
Arguments Made Against Outsourcing 7
Chapter 2 — The Nature of Internal Auditing 11
Internal Auditing: Early Definitions 11
Expansion of Internal Auditing Into Newer Areas 13
Another View: The European Emphasis on Corporate Governance 14
Nature of Internal Auditing 15
Chapter 3 — Outsourcing Models The Providers 17
Estimates of the Potential Size of Internal Audit Outsourcing 17
Outsourcing Models — The Big 6 19
Other Outsourcing Providers — Firms Focusing on Internal Auditing 35
Flawed Provider Approaches 41
Summary Observations on Providers 43
Costs: Where is the Advantage? 44
Chapter 4 — The Independence Issue 53
Public Concerns 53
Interrelationship of the Independence Issues 56
Appendix A — Survey Responses on Independence Issue 67
Final Comments on the Independence Issue 70
Chapter 5 — In House Staff or Outsourcing: What Works Well and What Doesn t 71
Successful Internal Auditing Departments 72
Problematic Internal Auditing Experiences 96
Successful Full Outsourcing 99
Problematic Outsourcing Experiences 107
Co Sourcing • HO
Summary Comments • 113
The Institute of Internal Auditors Research Foundation
iv The Outsourcing Dilemma: What s Best for Internal Auditing .
Chapter 6 — Market Testing: The British Experience 115
Overview of the Bidding Process 116
Auditing and Accountability 119
The Transfer of Undertakings (Protection of Employment) Regulations 119
The Treasury View 119
Reports from Audit Directors 121
Summary Comments 123
Chapter 7 — Summary Observations 125
Staffing and Building Competence 128
Auditing and Corporate Governance 128
Advantages of Outsourcing 130
Disadvantages of Outsourcing 131
Advantages of In House Internal Auditing Departments 132
Other Observations 133
Bibliography 137
HA Research Foundation Board of Trustees —1997 141
HA Research Foundation Board of Research Advisors —1997 143
The Institute of Internal Auditors Research Foundation
|
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| id | DE-604.BV012020391 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:20:19Z |
| institution | BVB |
| isbn | 0894133845 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008136068 |
| oclc_num | 38207470 |
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| physical | XIV, 143 S. graph. Darst. |
| publishDate | 1997 |
| publishDateSearch | 1997 |
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| publisher | Inst. of Internal Auditors Research Foundation |
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| spelling | Rittenberg, Larry E. Verfasser aut The outsourcing dilemma what's best for internal auditing by Larry E. Rittenberg and Mark A. Covaleski 1. print. Altamonte Springs, Fla Inst. of Internal Auditors Research Foundation 1997 XIV, 143 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Auditing, Internal Contracting out Innenrevision (DE-588)4072820-1 gnd rswk-swf Outsourcing (DE-588)4127582-2 gnd rswk-swf Innenrevision (DE-588)4072820-1 s Outsourcing (DE-588)4127582-2 s DE-604 Covaleski, Mark A. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008136068&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Rittenberg, Larry E. Covaleski, Mark A. The outsourcing dilemma what's best for internal auditing Auditing, Internal Contracting out Innenrevision (DE-588)4072820-1 gnd Outsourcing (DE-588)4127582-2 gnd |
| subject_GND | (DE-588)4072820-1 (DE-588)4127582-2 |
| title | The outsourcing dilemma what's best for internal auditing |
| title_auth | The outsourcing dilemma what's best for internal auditing |
| title_exact_search | The outsourcing dilemma what's best for internal auditing |
| title_full | The outsourcing dilemma what's best for internal auditing by Larry E. Rittenberg and Mark A. Covaleski |
| title_fullStr | The outsourcing dilemma what's best for internal auditing by Larry E. Rittenberg and Mark A. Covaleski |
| title_full_unstemmed | The outsourcing dilemma what's best for internal auditing by Larry E. Rittenberg and Mark A. Covaleski |
| title_short | The outsourcing dilemma |
| title_sort | the outsourcing dilemma what s best for internal auditing |
| title_sub | what's best for internal auditing |
| topic | Auditing, Internal Contracting out Innenrevision (DE-588)4072820-1 gnd Outsourcing (DE-588)4127582-2 gnd |
| topic_facet | Auditing, Internal Contracting out Innenrevision Outsourcing |
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