The internal audit is operated only by the corporate’s internal staff which these human resources, i) there can be a limitation on gaining sufficient independence from the existing management & site-operation manager, ii) difficulty on timely obtaining comparator’s new auditing trend and the technique, iii) unable to recruit the human resources on the right timing due to the intensive fluctuation in the needs for the required number of the personnel level.
To compensate those disadvantages, many global companies outsource the partial or whole internal audit force and have provided internal audit services that have higher independence and professionalism.
As a result,
- The existing internal audit force can focus more on the important decision making activities such as the audit target determination, (About findings derived from the result of the audit) the discussion of the improvement ways and etc.,
- Prevent accidents that result from not performing urgent internal audit on time because of the staff shortage.
Like above, together with providing the Internal audit service, it can enhance the values in the corporate’s internal audit by scrutinize it often in the quality process of evaluation on the internal audit structure, process, current status and a direction on the improvement human resources.