Author

IIA-Australia

Date

Topics Explored

Format

Extract/Description

A shared service usually relates to the provision of back-office functions such as finance, technology, human resources, payroll, procurement or logistics. Shared services are run by a service provider organisation independent of the organisation that procures the service.

Key Points

1. Many shared service providers are ‘asleep at the wheel’ when it comes to provision of assurance to their shared service clients – most shared service providers give little in the way of real assurance to their clients.
2. How to build in shared service assurance.

Relevant Industries

Level of Assumed Knowledge