The study looked at how different factors within a company's internal audit function can affect the amount of help external auditors need. They found that when the audit committee oversees and invests more resources in internal audit, external auditors rely more on them for important tasks. Outsourcing internal audit can save money, but this benefit decreases when oversight and resources within the company's internal audit function increase. Overall, the study suggests that companies should not only focus on where they place their internal audit function, but also on how much oversight and resources they provide to improve its value.