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POSITION PAPER INTERNAL AUDIT OVERSIGHT OF …

INTERNAL AUDIT OVERSIGHT OF external OUTSOURCINGPOSITION PAPERENHANCING GOVERNANCE THROUGHINTERNAL AUDITP osition PAPER | INTERNAL AUDIT OVERSIGHT of external outsourcing2 The European Confederation of Institutes of INTERNAL Auditing (ECIIA) is the professional representative body of 35 national institutes of INTERNAL AUDIT in the wider geographic area of Europe and the Mediterranean basin. The mission of ECIIA is to be the consolidated voice for the profession of INTERNAL auditing in Europe by dealing with the European Union, its Parliament and Commission and any other appropriate institutions of influence. The primary objective is to further the development of corporate governance and INTERNAL AUDIT through knowledge sharing, key relationships and regulatory environment Head Office: c/o IIA BelgiumK o n i n g s s t r a a t 10 9 -111 Bus 5, BE 1000 Brussels, BelgiumPhone: +32 2 217 33 20 Fax: +32 2 217 33 20 TR: ECIIACONTENTS3 INTRODUCTION Thesis Background4 FUNDAMENTALS 1 Recognition of

Position aper Internal audit oversight of external outsourcing 2 The European Confederation of Institutes of Internal Auditing (ECIIA) is the professional representative

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