What is more profitable: full-time internal auditor or external auditor services
Rubrics: SCIENTIFIC ARTICLES
Authors:
1.
The Ulyanovsk state university
(Economic Security, Accounting and Auditing, Senior Lecturer)
from 01.01.1999 until now
Ulyanovsk, Russian Federation
from 01.01.1999 until now
Ulyanovsk, Russian Federation
2.
The Ulyanovsk state university
student
student
3.
The Ulyanovsk state university
student
student
Type:
Article
Pages:
from 191
to 195
Status:
Published
Received:
06.07.2026
Accepted:
30.07.2026
Published:
30.07.2026
Subject area:
UDC 657.6
Language:
Russian
Keywords:
internal audit, staff internal auditor, external auditor, outsourcing, cosourcing, internal control system, risk management, performance, economic security
Abstract:
In the context of digital transformation, sanctions pressure and increased requirements for business transparency, audit organization issues are of strategic importance. Any audit today is not just an element of control, but an essential management tool that allows you to timely identify risks and weaknesses, increase the efficiency of processes, and ensure compliance with legislation. The article provides a comparative analysis of two main models - the creation of its own internal audit service (full-time employees) and the involvement of an external audit company (outsourcing). Key criteria were identified for choosing the optimal form depending on the size of the enterprise, the specifics of the activity, financial capabilities and strategic goals. Particular attention is paid to a comparative analysis of the economic efficiency, objectivity and independence of audit assessments, confidentiality of information and response to incidents. Recommendations are proposed on the choice of the form of organization of internal audit aimed at increasing the stability and competitiveness of the business entity.
In the context of digital transformation, sanctions pressure and increased requirements for business transparency, audit organization issues are of strategic importance. Any audit today is not just an element of control, but an essential management tool that allows you to timely identify risks and weaknesses, increase the efficiency of processes, and ensure compliance with legislation. The article provides a comparative analysis of two main models - the creation of its own internal audit service (full-time employees) and the involvement of an external audit company (outsourcing). Key criteria were identified for choosing the optimal form depending on the size of the enterprise, the specifics of the activity, financial capabilities and strategic goals. Particular attention is paid to a comparative analysis of the economic efficiency, objectivity and independence of audit assessments, confidentiality of information and response to incidents. Recommendations are proposed on the choice of the form of organization of internal audit aimed at increasing the stability and competitiveness of the business entity.
Keywords:
internal audit, staff internal auditor, external auditor, outsourcing, cosourcing, internal control system, risk management, performance, economic security
internal audit, staff internal auditor, external auditor, outsourcing, cosourcing, internal control system, risk management, performance, economic security
1. Federal'nyy zakon «Ob auditorskoy deyatel'nosti» ot 30.12.2008g. N 307-FZ (red. ot 26.12.2024g. № 481-FZ) [Elektronnyy resurs] //Spravochno-pravovaya sistema «Konsul'tantPlyus». Rezhim dostupa: http://www.consultant.ru/.
2. Ermishina O.F., Grishkina A.D., Smirnov E.M. Vneshniy audit v sovremennyh realiyah: ot auditorskih do konsul'tacionnyh uslug //Zhurnal monetarnoy ekonomiki i menedzhmenta. 2025. № 12. S. 360-365.
3. Ermishina O.F. Vneshniy audit kak instrument obespecheniya finansovoy bezopasnosti biznesa// V sbornike: Finansovaya kul'tura: regional'nyy aspekt. Sbornik statey IV Vserossiyskoy nauchno-prakticheskoy konferencii. Ul'yanovsk, 2024. S. 35-40.
