Outsourcing: an operational auditing perspective

Examines the general issues that need to be considered when planning outsourcing. Also provides a framework that can be used for analysing the costs that bear on the outsourcing decision. Encourages examining the area, function, or process being considered in terms of the connectivities and vulnerabilities that exist between that area and the rest of the organization as well as between the entity considering the outsourcing and the possible providers of that service. The decision should be explored from three perspectives ‐ people, process and technology. Discusses eight broad issues and identifies 20 frequently outsourced activities.