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  • Outsourcing Internal Audit Services: An Empirical Study on Queensland Public Sector Entities

    Author(s)
    Subramaniam, Nava
    Ng, Chew
    Carey, Peter
    Griffith University Author(s)
    Subramaniam, Nava
    Ng, Chew C.
    Year published
    2004
    Metadata
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    Abstract
    A study of Queensland public-sector entities suggests outsourcing of internal audit services to be extensive (88%), with 51% of respondent agencies adopting co-sourcing and 37% of the agencies fully outsourcing. Results suggest that internal audit outsourcing is largely adopted for non-financial reasons such as lack of technological know-how and service quality rather than financial reasons. Deficiencies of current governance arrangements concerning internal audit outsourcing include (1) a lack of audit committee involvement in outsourcing processes, particularly in co-sourcing entities, and (2) inadequate segregation of ...
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    A study of Queensland public-sector entities suggests outsourcing of internal audit services to be extensive (88%), with 51% of respondent agencies adopting co-sourcing and 37% of the agencies fully outsourcing. Results suggest that internal audit outsourcing is largely adopted for non-financial reasons such as lack of technological know-how and service quality rather than financial reasons. Deficiencies of current governance arrangements concerning internal audit outsourcing include (1) a lack of audit committee involvement in outsourcing processes, particularly in co-sourcing entities, and (2) inadequate segregation of duties whereby the same senior management is involved in key arrangements including selection, approval, negotiation and evaluation of contractual performance.
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    Journal Title
    Australian Accounting Review
    Volume
    14
    Issue
    3
    Publisher URI
    http://www.wiley.com/bw/journal.asp?ref=1035-6908
    DOI
    https://doi.org/10.1111/j.1835-2561.2004.tb00245.x
    Subject
    Other Economics
    Accounting, Auditing and Accountability
    Publication URI
    http://hdl.handle.net/10072/5424
    Collection
    • Journal articles

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