单选题 Which of the following is NOT an advantage of a company outsourcing its internal audit function?

A、 There will always be a reduction in costs
B、 Provides access to specialist skills
C、 Can provide access to an internal audit team immediately

【正确答案】 A

【答案解析】Costs may reduce if the internal audit function is outsourced; however, this would not always be the case as redundancies of the company’s existing internal audit function may increase the overall costs.