Co-sourcing is a business practice where a service is performed by staff from inside an organization and also by an external service provider.[56][57] It can be a service performed in concert with a client's existing internal audit department. The scope of work may focus on one or more aspects of the internal audit function. Co-sourcing can serve to minimize sourcing risks, increase transparency, clarity and lend toward better control over the processes outsourced.[citation needed]
Examples of co-sourcing services are supplementing the in-house internal audit staff with specialised skills such as information risk management or integrity services, providing routine assistance to in-house auditing for operations and control evaluations in peak period activity and conducting special projects such as fraud investigation or plant investment appraisals. Another example of co-sourcing is outsourcing part of software development or software maintenance activities to an external organization, while keeping part of the development in-house. Other internal business activities such as HR and administrative tasks can also be co-sourced by employee leasing companies.
Identity management co-sourcing[edit]
It is an approach to enterprise identity management in which the identity service interacts directly or through some technical footprint with an organization’s Information Technology (IT) identity backend infrastructure (directories, databases, and other identity repositories). The organization and the external service provider typically have a shared responsibility for building, hosting and operating the identity service. The balance of this responsibility can vary depending on the service levels required, and span from an all on-premises deployment, where the identity service is built, hosted and operated within the organization’s IT infrastructure and managed on-premises by the external service provider. This contrasts with an "all in-the-cloud" service scenario, where the identity service is built, hosted and operated by the service provider in an externally hosted, cloud computing infrastructure.
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