From Protiviti’s The Bulletin: Volume 3, Issue 8: As a company focuses on managing its operations in a difficult economic environment, it seeks to become leaner and more focused, efficient and effective. In recent years, many international companies have offshored work to other countries with a view toward achieving these objectives. Some have set up captive subsidiaries, while others leverage third-party outsourcing service providers. This sample questionnaire can be used by board members and management to handle risks related to outsourcing or offshoring business activities.