Analyse des enjeux et défis du recours à des Shared Delivery Centers par les cabinets d'audit

Abstract

In a context of accelerated change in the audit profession, driven by digitalisation, tougher regulations and a shortage of qualified talent, audit firms are reorganising their internal models. Among the strategies being deployed, the use of Shared Delivery Centers is emerging as an essential means of optimising internal processes and meeting growing demands for efficiency. These in-house entities, often located in lower-cost regions, are responsible for carrying out standardised and repetitive tasks under the supervision of the firm. Positioned halfway between internalisation and outsourcing, this hybrid model raises a number of operational, human and ethical issues.

The aim of this dissertation is to analyse the challenges and strategic implications of integrating SDCs into audit firms. By combining an in-depth literature review with ten semi-structured interviews conducted with professionals in a variety of positions and from different firms, the study offers a nuanced view, at the crossroads between theory and practice.

The results show that SDCs bring concrete benefits in terms of efficiency, standardisation and cost optimisation. However, their integration also raises issues relating to the training of junior staff, the quality of coordination between local and offshore teams, and the recognition of work carried out remotely. These elements can have an impact on cohesion, the transmission of knowledge and, ultimately, the quality of the audit if governance is not rigorously ensured.

The study highlights that the success of the model depends less on the technical infrastructure than on human and managerial dynamics. In the long term, SDCs could evolve into true centers of expertise, driving digital transformation and innovation within audit firms.