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dc.contributor.authorMukugunugwa, Handsome Wellington
dc.date.accessioned2016-01-27T07:57:14Z
dc.date.available2016-01-27T07:57:14Z
dc.date.issued2014
dc.identifier.urihttp://hdl.handle.net/123456789/2159
dc.description.abstractThis study seeks to investigate the effectiveness of co-sourcing over outsourcing the internal audit function, a survey of two companies (KSM Holdings and City of Harare) and two audit firms (Ernst & Young and Deloitte) This was during the period that range from September 2013 to October 2014 in which these companies have been facing the problem in choosing the most effective and appropriate internal audit sourcing arrangement. The main objective of this study was to find the most effective internal audit sourcing arrangement between co-sourcing and outsourcing. Further to that it was to recommend to the management of the companies under study on the best internal audit sourcing arrangement they should adopt. The researcher used a descriptive research design and a sample of 32 was selected from a population of 100. Questionnaires were used as the main research instruments to obtain primary data and as well secondary data was obtained using journals, the internet, books and articles. The effectiveness of the two sourcing arrangements were measured using internal audit quality measures of objectivity, independency, professional competency, cost, knowledge of the organisation business, the level of fraud detection and confidentiality. SPSS and Microsoft Excel software’s were used to facilitate clear presentation and analysis of data. It was found that co-sourcing the internal audit function is more effective than outsourcing. The researcher recommended that those organisations that are intending to shift to a co-sourced internal audit arrangement should consider factors like costs, size of the organisation and type of industry. Ultimately the researcher recommended that future researchers on this topic should compare the effectiveness of co-sourcing over outsourcing the internal audit function using the scope of work of internal auditors.en_US
dc.language.isoenen_US
dc.publisherBUSEen_US
dc.subjectAuditing, internalen_US
dc.subjectAuditingen_US
dc.titleAn investigation of the effectiveness of co-sourcing over outsourcing the internal audit function. A survey of KSM Holdings, City of Harare, Ernst & Young and Deloitte during the period that range from September 2013 to October 2014en_US
dc.typeThesisen_US


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