أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
I think combination of both can give better results. Internal audits can be held at least twice in a year but at least once a year to be audited by third party so that some shortcomings missed in internal audit can be overcome by third party
Internal Audit is a must nowadays for large and complex companies. However, outsourcing is also an option that can be considered when certain resources are restricted.