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Internal Audit Sourcing Arrangements and Reliance by External Auditors

机译：内部审计的采购安排和外部审计师的依赖

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摘要

A company's internal audit (IA) function can be maintained in-house, out sourced to an IA service provider, or cosourced (a combination of the. in-house and outsourced IA functions). This study explores the effect of these sourcing arrangements on the external auditor's assessed quality and reliance on the IA function. We predict that external auditors consider the cosourced and outsourced IA functions to be equal in terms of assessed quality and reliance. Furthermore, we predict that the external auditors' assessments of objectivity and competence will be greater for cosourced and outsourced IA functions compared to in-house IA functions; therefore, external auditors will have greater reliance on the cosourced and outsourced IA functions. Finally, we predict that when the IA service provider also provides additional tax services to the client, external auditor reliance is significantly decreased compared to when the service provider does not provide tax services. One hundred and eight CPAs participated in this study and were randomly assigned to one of five treatment conditions: in-house, co source, outsource, cosource with tax services, and outsource with tax services. The results support our predictions and indicate that external auditors place more reliance on cosourced and outsourced IA functions compared to in-house IA functions. Further more, external auditors' reliance on cosourced and outsourced IA functions decreases when tax services are also provided by the IA service provider.
机译：公司的内部审计（IA）功能可以在内部维护，外包给IA服务提供商或共同外包（内部和外包IA功能的组合）。本研究探讨了这些采购安排对外部审计师评估质量和对IA职能的依赖的影响。我们预计外部审计师认为，在评估质量和可靠性方面，共同外包和外包的IA职能是平等的。此外，我们预计与内部IA职能相比，外部审计师对共同外包和外包IA职能的客观性和能力评估将更高。因此，外部审计师将更加依赖IA的共同外包和外包职能。最后，我们预测，当IA服务提供商还向客户提供其他税收服务时，与服务提供商不提供税收服务时相比，外部审计师的依赖性将大大降低。一百零八位注册会计师参与了这项研究，并随机分配到五种治疗条件中的一种：内部，共同来源，外包，与税收服务一起共同外包，以及与税收服务一起外包。结果支持了我们的预测，并表明与内部IA职能相比，外部审计师更加依赖联合外包和外包的IA职能。此外，如果IA服务提供商也提供税收服务，则外部审计师对IA外包和外包的职能的依赖就会减少。

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