This research investigates the application of the analytical network process (ANP) for aiding organizations in selecting internal auditors. The study develops a comprehensive model based on systematic scientific methods, which is then applied to a company listed on the Egyptian Stock Exchange for a case study. The analysis evaluates three options— insourcing, outsourcing, and co-sourcing—by considering various main and sub-factors related to auditor selection. The results show that insourcing is the top choice with 39.20%, followed by co-sourcing with 37.36% and outsourcing with 23.43%. In addition, a sensitivity analysis was conducted, focusing on the factors of neutrality, independence, and objectivity. The analysis showed that increasing the relative importance of this factor caused a shift in the ranking order, indicating how the weighting of specific factors can affect the selection process.
