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dc.contributor.authorSubramaniam, Navaen_US
dc.contributor.authorNg, Chewen_US
dc.contributor.authorCarey, Peteren_US
dc.contributor.editorLinda Englishen_US
dc.date.accessioned2017-05-03T11:36:11Z
dc.date.available2017-05-03T11:36:11Z
dc.date.issued2004en_US
dc.date.modified2009-11-23T06:11:48Z
dc.identifier.issn10356908en_US
dc.identifier.doi10.1111/j.1835-2561.2004.tb00245.xen_AU
dc.identifier.urihttp://hdl.handle.net/10072/5424
dc.description.abstractA 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.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherAustralian Society of Certified Practising Accountantsen_US
dc.publisher.placeAustraliaen_US
dc.publisher.urihttp://www.wiley.com/bw/journal.asp?ref=1035-6908en_AU
dc.relation.ispartofpagefrom86en_US
dc.relation.ispartofpageto95en_US
dc.relation.ispartofissue3en_US
dc.relation.ispartofjournalAustralian Accounting Reviewen_US
dc.relation.ispartofvolume14en_US
dc.subject.fieldofresearchcode350103en_US
dc.titleOutsourcing Internal Audit Services: An Empirical Study on Queensland Public Sector Entitiesen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.facultyGriffith Business School, Department of Accounting, Finance and Economicsen_US
gro.date.issued2004
gro.hasfulltextNo Full Text
gro.griffith.authorSubramaniam, Nava
gro.griffith.authorNg, Chew C.


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