___

• 1. ACCIANI, N., “Outlaw Outsourcing”, Internal Auditor, February, pp.50-51, 1995.
• 2. AHLAWAT, Sunita S., D. Jordan LOWE, “An Examination of Internal Auditor Objectivity: In House Versus Outsourcing”, Auditing: A Journal of Practice & Theory, Vol.23, No.2, September – 2004, pp.147 – 158.
• 3. AKGÜL, Başak Ataman, “İç Denetim ve Outsourcing”, MUFAD Muhasebe ve Finansman Dergisi, Sayı:17, Ocak – 2003, ss.45 – 47.
• 4. BRYCE, David J., Michael USEEM, “The Impact of Corporate Outsourcing on Company Value”, European Management Journal, Vol. 16, No. 6, 1998, pp. 635–643.
• 5. DRUCKER, P., The Network Society, Wall Street Journal, March 29th ,Section A, Column 3, pp.12.
• 6. FLURLY, B., “A First Course in Multivarite Statistics”, Spring Texts in Statistics, 1997.
• 7. GUOMING, Bao, “The Developing Trend and Prospects of Internal Auditing”, Managerial Auditing Journal, Vol. 12, Issue. 4/5, 1997, pp.243 – 246.
• 8. GÜRKAN, Nazmi Zarifi, İç Denetim, Maliye Bütçe Kontrolörleri Derneği Araştırma İnceleme Dizisi, Ankara, 2005/2.
• 9. HOEWING, M., “The Outsource Option”, Association Management, February, pp.37-40,1992.
• 10. JAMES, Kevin Lamont, “The Effects of Internal Audit Outsourcing on Financial Statement Users’ Confidence In Their Protection From Fraudulent Financial Reporting”, Thesis, The University of Tennessee, August – 2000.
• 11. KAISER, H.F., “An Index of Factorial Simplicity”, Psyhometrica, 39,1974.
• 12. MARSHALL A. “How Well Does it Work?”, Internal Auditing, November, pp.20-21, 1994.
• 13. Mc DANIEL, C.Jr., ve R. GATES, “Contemporary Marketing Resarch”, Third Edition, San Farncisco.1996. 14. McCUNE, J., “This is in”, Small Business Reports, 1993, May, pp.30 –40.
• 15. NORUSIS, Mirija. J., “SPSS for Windows Professional StatistikcsRelease 6.0”, SPSS Ins., Chicago, USA.
• 16. ÖZDİL (KÖLE), Nurdan, “İç Denetim Sisteminin Genel Esasları ve Uygulamalı Örneği”, Yüksek Lisans Tezi, Gazi Üniversitesi, Ankara, 1986.
• 17. PARAHALD C., G. HAMEL, “The Core Competence of the Corporation”, Harvard Business Review, May – June, 1990, pp.79 –91.
• 18. PELFREY, S., E. PEACOCK, “A Current Status Report on Outsourcing”, Internal Auditing, Fall, pp.26-32, 1995.
• 19. QUINN, J., F. HILMER, “Strategic Outsourcing”, The McKinsey Quarterly, 1995, No: 1, pp.48 – 69.
• 20. RITTENBERG, Larry E., Mark COVALESKI, “Outsourcing the Internal Audit Function: The British Government Experience with Market Testing”, International Journal of Auditing, 3, 1999, pp.225 –235.
• 21. RODRÍGUEZ, Tomás F. Espino, Víctor ardón ROBAINA, “The Management Perception of the Strategic Outsourcing of Services: An Empirical Examination in the Hotel Sector”, The Service Industries Journal, Vol.25, No.5, July 2005, pp.689–708.
• 22. SELIM, Georges, Aristodemos YIANNAKAS, “Outsourcing The Internal Audit Function: A Survey of the UK Public and Private Sectors”, International Journal of Auditing, 4, 2000, pp.213 – 226.
• 23. SELİMOĞLU, Seval Kardeş, “İç Denetim Faaliyetlerinin Dışardan Sağlanması (Outsourcing) ve Bağımsızlık Olgusu”, Muhasebe Bilim Dünyası Dergisi, Cilt.3, Sayı.1, Mart – 2001, ss.47 – 54.
• 24. SPEKLE, Ronald F., Hilco J., Van ELTEN, Anne-Marie KRUIS, “Sourcing of Internal Auditing: An Empirical Study”, Management Accounting Research, 18, 2007, pp.102 – 124.
• 25. SWANGER, Susan L., “The Effect of InternalAudit Outsourcing on Financial Analysts’ Perceptions of External Auditor Independence, Financial Statement Reliability and Investment Desirability”, Thesis, University of South Carolina, 1998.
• 26. VERSCHOOR, C. ve T. FARRELL, “Questions Directors Should Ask Before Outsourcing the Internal Audit Function”, Direkctor’s Monthly, December, pp.5-7, 1996.
• 27. WANG, F. K. ve T.C.T, DU, “Using Principal Component Analysis in Proses Performance for Multivariate Data”, Omega (28), 185-194.
• 28. WILLIAMS, Satina V., “An Empirical Investigation of Turnover Intentions of Internal Auditors”, Thesis, Virginia Commonwealth University, Richmond, VA, May – 2003.
• 29. WIDENER, Sally K., Frank H., SELTO, “Management Control Systems and Boundaries of the Firm: Why do Firms Outsource Internal Auditing Activities?, Journal of Management Accounting Research, 11, 1999,pp.45.
• 30. WILLIS, M., “Outsourcing Benefits Adminitstration: A Disciplined Process for Conducting a Thorough Cost – Benefit Analysis”, Compensation &Benefits Management, Winter, pp.45-53, 1996.