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Build vs. Buy vs. Cosource Decision Making Tool

September 23, 2026

This tool offers clear criteria, practical examples, and a simple scoring approach to help audit leaders assess capabilities, identify areas for improvement, and make informed decisions while staying aligned with the Standards.

It accompanies Global Practice Guide “Assisting Small Internal Audit Functions in Implementing the Global Internal Audit Standards.”

Additional resources to use with this IIA Audit Tool

Global Practice Guide
Standards Conformance Self-Assessment Tool
Internal Audit Charter Review Checklist
Ongoing Quality Assurance Checklist

Learn more with our other resources

Guidance

Assisting Small Internal Audit Functions in Implementing the Global Internal Audit Standards

All Things Internal Audit

Quantum Computing Risk: What Internal Auditors Need to Know

Press Release

The IIA’s 2026 Canadian National Conference to Be Held October 5-7 in Vancouver

Getting Started With

Landing an Internal Audit Position