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

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 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Applied Accounting Research Emerald Publishing

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

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Publisher
Emerald Publishing
Copyright
Copyright © 2006 Emerald Group Publishing Limited. All rights reserved.
ISSN
0967-5426
DOI
10.1108/96754260680001044
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Journal of Applied Accounting Research – Emerald Publishing

Published: Mar 1, 2006

Keywords: Greece; Outsourcing; Internal auditing

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