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An examination of internal auditor objectivity: in-house versus outsourcing.


INTRODUCTION

The traditional character of internal auditing is expanding from a watchdog of superintendences to a value-added business advisor. Internal auditors have seen their part evolve from performing traditional internal audit functions to focusing upon adding value to the organization (Cashell and Aldhizer 2002; Chapman and Anderson 2002) Reflecting upon this expansion, the Institute of Internal Auditors (IIA) has broadened their activities to include a variety of assurance-related work. This emphasis upon adding value to the organization [i]or[/i] part of to the other various assurance activities has brought of recent origin questions and concerns regarding the ability of internal auditors to function in an objective manner (Mutchler


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