Outsourcing, ERP implementation, and business continuity plan Outsourcing is the act of contracting an outside party to business to perform the business processes that could have been done by the outsourcing firm. A firm purchases a service or an activity from outside to fulfill its needs (Elitzur, Gavious, & Wensley, 2012). It is a make-or-buy activity that can be done domestically or overseas. The propensity of companies deciding to outsource is based on the intangibility of a product or service. The advantages of outsourcing include strategic optimization of company core mission, goals, and strategies, financial benefits, market discipline, better utilization of technology, better focus on the market, reduced operational and recruitment costs, risk sharing, and better management of outsourced activities (Feeny, Lacity, & Willcocks, 2012). On the other hand, the disadvantages include loss of expertise, loss of vision, security control, loss of control over costs, and dependence on external expertise. Other issues include legal constraints, lack of customer focus, taxes, and inability to use new technology. The key challenges in offshore outsourcing include legal and regulatory frameworks; technology can be stolen, changing workforce and job loss, political issues, societal factors, culture, technical capability and certification of the offshore company, security control, licenses, related work experience, loss of vision, language barriers, government interventions, labor flexibility, qualifications, economic conditions, quality of labor force, and ethical concerns. However, the best five practices in outsourcing include:  1. Creation of a formal governance process  2. Accountability  3. Insourcing  4. Expediency  5. Plan for installing upgrades SaaS is known as a Software-as-a-Service model where services are offered on a pay as you use basis. It is considered as an outsourced option because the software is offered, used, and paid for or rented as one consumes the services. The user enjoys various benefits such as universal access, reliability due to web access, global market, and use of standardized applications. An auditor’s presence is important when implementing ERP because it requires that the implementation be done with accuracy besides ensuring that the business process reengineering is done to meet the business goals and objectives of the company on the question (Monk & Wagner, 2012). Here, the auditor makes sure that various factors such as the inclusion of accounting tools are implemented appropriately. That is in addition to careful planning, addressing risk assessment issues as well as analyzing them, ensuring that the technical structures satisfy the accounting and financial requirements of the firm, and providing a complete evaluation of each of the internal controls of the firm. Studies point out that auditing is necessary to assess the internal access controls because the data in ERPS are pooled together into a single database and the privileges of modifying materials, financial information, and human resources must be secured at the application level, network, database, and operating systems levels. Also, auditing enables user