The Effect of Information Technology Outsourcing RiskManagement on Auditing

Outsourcing is beyond a simple decision to buy based on financial and economic criteria. In fact, outsourcing is a strategic decision which includes the assignment of specific services to a third party and establishing a long-term relationship. This may provide new valuable resources for an organization. It should be noted that which items will be lost to gain such resources and what is its impact on the audit of company, especially in business enterprises. The mission of information technology (IT) in an organization is to support the main business processes. To achieve this goal, a series of applications is prepared based on the needs of business processes to serve operating departments. To outsource IT services, the required outsourcing services and assessment tools are determined and the data associated with these services are collected and reported. Using the collected data, the organization trend in the field of IT is determined and used for future planning. The present paper concerns outsourcing definition, reference theories, the reasons for outsourcing, risks or reasons for the lack of outsourcing, audit s role in outsourcing risk management and tips for successful outsourcing.

Keywords:

Outsourcing , Information Technology , Risk Management , Audit