This tool highlights questions to consider for understanding and assessing an organization’s outsourcing, alliances and joint ventures process.

Questions to consider include: Does the organization utilize outsourcing for its operations that may impact processes important to its financial reporting? Has the organization established protocols for recognizing and escalating changes related to outsourcing, joint ventures and alliances, and for updating controls documentation as a result of such change? Are Sarbanes-Oxley (SOX) compliance issues considered when entering an outsourcing, a joint venture or an alliance agreement, or is it an afterthought?