A Greek Perspective on the Decision to Outsource or Retain the Internal Audit Function

In the conduct of an organisation's myriad activities, obtaining value for money is a crucial consideration, and over the years this has increasingly encouraged businesses to examine both the effectiveness and efficiency of outsourcing specific business functions. Historically, concern was with...

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Bibliographic Details
Published in:Journal of applied accounting research 2006-03, Vol.8 (1), p.1-71
Main Authors: Galanis, Alexandros, Woodward, David G
Format: Article
Language:English
Subjects:
Accounting
Auditing
Audits
Greece
Internal auditing
Outsourcing
Questionnaires
Studies
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Summary:In the conduct of an organisation's myriad activities, obtaining value for money is a crucial consideration, and over the years this has increasingly encouraged businesses to examine both the effectiveness and efficiency of outsourcing specific business functions. Historically, concern was with more-or-less peripheral activities where the cost advantage of outsourcing was readily ascertainable. But more recently attention has increasingly been directed towards more fundamental business activities where consideration of mere cost is supplanted by aspects of quality, and the recognition that greater external quality of provision might well override mere considerations of economy.
ISSN:0967-5426
1758-8855
DOI:10.1108/96754260680001044