| Publisher | Deloitte Touche Tohmatsu | ||
|---|---|---|---|
| Format | 1.5MB PDF, requires Acrobat Rdr 5 | Date added | 21 Oct 2004 |
| Topics | Outsourcing, International Standards, Sarbanes-Oxley | ||
| Downloads | 43 | ||
Outsourcing is a growing trend across industries, especially among multinational companies with multiple business units and locations. While outsourcing relationships offer many benefits, the current regulatory environment presents new challenges specifically with regard to the Sarbanes-Oxley Act of 2002 (Sarbanes-Oxley). If third-party services directly impact financial reporting or internal control environment activities, a company's management is now responsible for evaluating the design and effectiveness of the control structure in place, both within the third-party provider and between the two organizations.
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