Expert Delegation for Internal Audit Projects (Co-Sourcing)

In any internal audit function, situations may arise where the execution of certain tasks exceeds the capabilities of the internal auditor(s) within the organization. A common example is IT audit, which requires specialized expertise that business auditors typically do not possess. Other situations may involve the need for specific language skills, or legal, data protection, or other technical knowledge or experience.

Another typical reason for involving an external expert through co-sourcing is capacity constraints — when the volume of tasks exceeds the available internal resources. In such cases, hiring additional internal staff may not be justified, and the situation can be effectively handled on a case-by-case basis.

Lastly, co-sourcing can also be a strategic choice when the organization wishes to develop its internal audit processes, enabling internal staff to learn best practices — such as how to use audit software — through collaboration with the external co-sourced expert.

In all three scenarios, co-sourcing presents a cost-effective solution. ABT is ready to support your organization with appropriately skilled experts who bring flexible, scalable capacity, extensive experience, and specialized knowledge.