It is one of the bare expectations that the activity (for example, a system administrator service, product development or sales) complies with all relevant legal, professional and other requirements and their own expectations as well. The important part of the collaboration agreement is about that also, because it defines the tasks and responsibilities, which is essential to the possible legal disputes. Therefore, we need to see that in itself, it does not guarantee the prevention of defects and any customer complaints. It is necessary to set the required operation and various work phases between frameworks, and there is a need also that outsourced activities should be clearly justified. In order to companies are able to provide the same quality service or products by outsourcing processes, implementation check have to be to be consistent also.  Reviewing subcontracting activities we have to check with the same controls as you  would use in not outsourced processes. The quality and quantity of controls must be proportionate to the risks, which outsourcing may involve.