Outsourcing
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Outsourcing

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Outsourcing Presentation Transcript

  • 1. Outsourcing
  • 2. Specialist Organisation(Service organisation)
  • 3. FlexibleSpecialist Organisation(Service organisation)
  • 4. Flexible ExpertiseSpecialist Organisation(Service organisation)
  • 5. CostEffective Flexible Expertise Specialist Organisation (Service organisation)
  • 6. Pros Cons Specialist Organisation (Service organisation)
  • 7. Pros Cons Skillshortage? Specialist Organisation (Service organisation)
  • 8. Pros Cons Skillshortage? Specialist Organisation No (Service organisation)Waste
  • 9. Pros ConsQuality Skillshortage? Specialist Organisation No (Service organisation)Waste
  • 10. Pros ConsQuality Skillshortage? Specialist Organisation No (Service organisation)Waste RiskTransfer
  • 11. Pros Cons Quality Skillshortage? Specialist Organisation No (Service organisation) Waste RiskTransfer NoNon core
  • 12. Pros Cons Quality Skillshortage? Specialist Organisation No (Service organisation) Waste RiskTransfer NoNon core
  • 13. Pros Cons Quality Skill Stuck inshortage? Specialist Organisation contract No (Service organisation) Waste RiskTransfer NoNon core
  • 14. Pros Cons Quality Skill Stuck inshortage? Specialist Organisation contract No (Service organisation) Conflict Waste of Interest RiskTransfer NoNon core
  • 15. Pros Cons Quality Skill Stuck inshortage? Specialist Organisation contract No (Service organisation) Conflict Waste of Interest RiskTransfer Cost? NoNon core
  • 16. When not tooutsource?
  • 17. When not to outsource?• Areas of judgement
  • 18. When not to outsource?• Areas of judgement• Non specialist areas
  • 19. When not to outsource?• Areas of judgement• Non specialist areas• Frequent
  • 20. When not to outsource?• Areas of judgement• Non specialist areas• Frequent• Where no expertise is required
  • 21. Audit Impact
  • 22. Audit Impact• Visit organisation
  • 23. Audit Impact• Visit organisation• Scope - access denied?
  • 24. Audit Impact• Visit organisation• Scope - access denied?• Controls - better or worse?
  • 25. ISA 402
  • 26. ISA 402• Look at Materiality
  • 27. ISA 402• Look at Materiality• If significant - understand & Access controls
  • 28. ISA 402• Look at Materiality• If significant - understand & Access controls• Look at reputation risk
  • 29. ISA 402• Look at Materiality• If significant - understand & Access controls• Look at reputation risk• Document contract terms
  • 30. ISA 402• Look at Materiality• If significant - understand & Access controls• Look at reputation risk• Document contract terms• Accessibility to records
  • 31. ISA 402• Look at Materiality • Any performance standards?• If significant - understand & Access controls• Look at reputation risk• Document contract terms• Accessibility to records
  • 32. ISA 402• Look at Materiality • Any performance standards?• If significant - understand & Access • Extent of controls - controls errors? Monitored?• Look at reputation risk• Document contract terms• Accessibility to records
  • 33. ISA 402• Look at Materiality • Any performance standards?• If significant - understand & Access • Extent of controls - controls errors? Monitored?• Look at reputation risk • Any indemnities in contract?• Document contract terms• Accessibility to records
  • 34. ISA 402• Look at Materiality • Any performance standards?• If significant - understand & Access • Extent of controls - controls errors? Monitored?• Look at reputation risk • Any indemnities in contract?• Document contract terms • Get sufficient & appropriate evidence• Accessibility to records still