International Journal of Accounting and Management Sciences (IJAMS)
DOI https://www.doi.org/10.56830/IJAMS09202309
Author
Dr. Elfatih Bashir Idris Elbashir
Dr. Bashir Bakri Agib Babiker
Dr.Fatehaerrhman Elhassan Mansour
Abstract
The study dealt with the impact of external outsourcing of internal audit on the quality of external audit in a field study. The study aimed to identify the concept and importance of external outsourcing for internal auditing, and to identify the concept and importance of the quality of external audit. The problem of the study was represented by the business establishments’ lack of interest in qualifying and developing the employees of the Internal Audit Department, which results in the adoption of the establishments management to perform these tasks from an external source. The study reached results, the most prominent of which is the benefit of business establishments from the expertise of external parties by allowing the outsourcing process in its various branches (total, partial, joint) to them. The study recommended the need for academic and professional bodies to hold seminars and training courses regarding attribution in its various branches to clarify its advantages and the possibility of benefiting from it.
Keywords: Outsourcing of the internal audit, Full-Outsourcing, Partial-Outsourcing, Partnering/Co-sourcing, Quality of external audit.
Download Full Article 