The phrase identifies a comparison between conducting audits internally within Viatris and engaging external firms for the same purpose, specifically referencing or utilizing “saber.app.” This may suggest “saber.app” is a software platform, a system, or a methodology used in either in-house or outsourced audit processes by Viatris, or perhaps a benchmark or tool for comparing the effectiveness of the two audit approaches.
The decision to perform audits internally or externally carries significant implications for cost, expertise, objectivity, and resource allocation. A historical perspective would reveal that many organizations initially relied heavily on internal audits before shifting some responsibilities to outsourced specialists to address resource limitations or enhance independence. Modern audit practices increasingly leverage technology to improve efficiency and accuracy, influencing the in-house vs. outsourced decision. The choice significantly impacts an organization’s governance, risk management, and compliance framework.
