The Inspectors believe that it matters to have a commonly accepted understanding among the organizations of what constitutes or does not constitute outsourcing because of its implications for drawing up and managing outsourcing contracts (as distinct from other contracting or procurement modalities), accounting for the results and related financial resources of outsourced services, and shielding the organizations against potential risks generally associated with this form of service delivery. For that reason the Inspectors propose that United Nations system outsourcing arrangements with a commercial supplier should be identified on the basis of the following distinctive elements which could be applicable to outsourcing for internal administrative needs as well as for broader programme needs:
Les Inspecteurs sont d'avis qu'il importe que les organisations s'entendent sur ce qui est et ce qui n'est pas de l'externalisation, vu l'importance que cela peut avoir pour la rédaction et la surveillance des contrats de ce type (par rapport aux autres modes de relations contractuelles ou aux autres formes d'achats), pour l'évaluation des résultats obtenus par rapport aux crédits consacrés aux dépenses engagées, et pour la protection des organisations contre les risques associés à cette forme de fourniture de services.