examines the key factors influencing the outsourcing of internal audit function (IAF) among MSMEs in Lagos State. The study … response rate. Descriptive and inferential analysis revealed that factors influencing (IAF) outsourcing include asset …-house knowledge, availability of external service providers and cost benefit analysis are major reasons for IAF outsourcing by MSMEs …

This paper examines the determinants of internal audit outsourcing from the macro perspective of financial ecological … outsource internal audit in poor financial ecological environments. Firms outsourcing internal audit in poor financial … tend to use internal audit outsourcing to enhance investor confidence and reduce financing costs. This paper helps expand …

. Consequently, to ensure effective utilization of the fund, the study investigated the impact of internal audit outsourcing on audit …