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You are here: ГЛАВНАЯ arrow УСЛУГИ arrow Внутренний аудит arrow Internal Audit Advisory Services
Internal Audit Advisory Services
The traditional view of the corporate internal audit function is a group whose mission is to be an independent department within the organization to report to management on the adequacy and strength of the internal control structure. This role has changed over time and the scope of internal auditing has evolved to include not only the safeguarding of organizational value, but also include the enhancement of this value. More and more businesses are deciding to outsource ancillary or support functions to outside providers. This allows the organisation to focus on its "core business" functions of addressing competition and increasing its market share. Internal Audit is one area where outsourcing can be successful.
  • Full outsourcing includes the performance of all internal audit activities (including risk assessment, audit planning, performance, communication/ reporting to the Audit Committee, etc.) on a recurring basis. The client may or may not have a Chief Audit Executive or General Auditor.
  • Co-sourcing is the performance of ongoing support of the client's total internal audit efforts. All internal audit activities are directed and managed by the client's Chief Audit Executive or General Auditor.
  • Setting up the internal audit function for organizations who do not have that function yet, and who are pushed to do so because of regulatory requirements or just best practices.

Polyvios A Polyviou
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