Factsheet - Internal Audit Resourcing Models

Factsheet

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Author

IIA-Australia

Date

2025

Topics Explored

Internal Audit, Internal Audit Management

Format

Factsheet

Extract/Description

There are a number of models that can be used to resource internal audit services to an organisation. Carefully choose the resourcing model that best suits your organisation and will provide fit-for-purpose internal audit services.

Key Points

1. These resourcing models are available: in-house, co-sourced, outsourced with in-house management, or outsourced.
2. The model selected needs to support the achievement if the internal audit strategy and the internal audit plan.
3. There are advantages and disadvantages of each model to consider.

Relevant Industries

All

Level of Assumed Knowledge

Beginner

Aligned to Global Internal Audit Standards

Yes