oa Auditing SA - Risks considerations in outsourced IT services

Volume 2006, Issue 22
  • ISSN : 1028-9003



Outsourcing, the ability to contract for technology services, enables an organisation to offer enhanced customer services without the various expenses involved in owning the required technology or maintaining the human capital required to deploy and operate it. Outsourcing offers a cost-effective alternative to in-house capabilities. The aim of this article is to highlight the risks associated with outsourcing activities which would then enable an IT auditor or organisation to identify and implement controls to minimize the risks. To understand outsourcing it is necessary to provide a few definitions of the term.

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