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Co-sourcing

Co-sourcing services are those that are performed in concert with client's existing internal audit department and the scope of work may focus on one or more aspect of the internal audit function.

Examples of co-sourcing services are supplementing the in-house internal audit staff with specialized skill such as information risk management or integrity services, providing routine assistance to in-house auditing for operations and control evaluations in peak period activity and conduct special projects such as fraud investigation or plant investment appraisals.

Another example of co-sourcing is outsourcing part of software development activities to an external organizations, while keeping part of the development in-house.

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