Engaging Third Parties for Internal Audit Activities:
Strategies for Successful Relationships
Written By: Dereck Barr-Pulliam, Ph.D., CIA, CPA

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One of the biggest challenges CAEs face is having enough staff to meet demands and obtaining the right skills to complete their audit plans. To meet this challenge, many CAEs engage third parties for some of their internal audit activities.

This report will help internal audit practitioners, managers, and audit committees to more effectively manage these relationships.

You will learn:

• The kinds of organizations that use third parties for internal audit activities.
• The future expectations for third-party use.
• The services third parties generally provide.
• Best ways to engage, supervise, and maintain third-party relationships.

The report describes differences between global regions and industries, using results from the 2015 Global Internal Audit Common Body of Knowledge^® (CBOK^®) Practitioner Survey, the largest ongoing study of internal audit professionals in the world.