To avoid delays, consider using a third party to provide interim internal audit resources as needed. Through an outsourcing relationship, management and the audit committee are able to focus on hiring the right people while simultaneously delivering results. As staff are recruited and hired, the outsourcing relationship can be scaled to a cosourcing relationship or eliminated. In considering your longer-term staffing needs, remember that internal auditing is a dynamic, changing field that is no longer defined by who does the work. In the past decade, leading companies have come to rely on cosourcing relationships to provide flexibility and skill sets that can be impractical to retain in-house
