CBOK report: Engaging Third Parties for Internal Audit Activities

One of the biggest challenges chief audit executives (CAEs) face is having enough staff to meet demands and obtaining the right skills to complete their audit plans. To meet this challenge, many CAEs engage third parties for some of their internal audit activity. This report will help internal audit practitioners, managers, and audit committees to more effectively manage these relationships.

You will learn:
● The kinds of organizations that use third parties for internal audit activity
● The future expectations for third-party use
● The services third parties generally provide
● Best ways to engage, supervise, and maintain third-party relationships

Lessons learned were obtained from a variety of CAEs, service providers, and audit committee members worldwide. In addition, the report describes differences between global regions and industries, using results from the CBOK 2015 Global Internal Audit Practitioner Survey, the largest ongoing study of internal audit professionals in the world.

Read the report

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