Webinars Results from Audit Benchmark Survey | Page 27

Resources (Continued)

When auditing in other countries, 65% of those who answered the question said they used in-country resources such as consultants and translators.

The most frequently cited primary reasons for outsourcing were expertise of external audits (33%), objectivity of external auditors (24%), lack of internal resources (22%), and local knowledge (12%).

Only ~2% said that the availability of an external auditor was the primary reason for outsourcing.

© Enhesa 2013. All rights reserved.

BBNA & Enhesa Audit Benchmark Survey 2013

Slide 27