文章基本信息

标题：Evaluating The Factor Of Cost And Benefit Of Internal Audit
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作者：Kashan Pirzada ; Nabeel Rehman
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2013
卷号：4
期号：14
页码：72-79
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The financial and operational cost and benefits of internal auditing plays very vital role in the organizations. The main aim of this study is determine the importance and impact of both internal audit and internal audit outsourcing with in organizations. A 15 items perception of a financial and operational cost and benefit of internal audit usage survey was conduct to one organization of Oil and Gas Development Company Limited. The finding of the study shows that three variables were significant in the selection of internal audit but the two variables shows the negative results which indicate outsourcing is cheaper than in sourcing. A very common conclusion is that the internal facilities is more costly another choice to be used in outsourcing so that internal provider is less efficient than external providers as they developed the technological efficiencies, a study of this type would explain the factors dependable for the significance of in sourcing compare to outsourcing and to compare the cost and benefit of internal audit.