n that is collected and used is confidential, medical, and surrounded with legal "doorstops". These regulations are non-negotiable and are established by local, state, and federal bodies such as HIPAA, the Joint Community Accreditation for Health Organization (JCAHO), and third party agencies such as Blue Cross Blue Shield (and other insurances). Of course, that is only one example, but the issue of accountability and confidentiality can span across many fields. A second possibility for a company's choice to not outsource could be that the organization may be too small for a cost-effective outsourcing option. Simply put, it may have the need or desire to outsource, but choosing to do so may be cost-prohibitive and just too expensive. A third issue may be the lack of ability for the outsourced vendor to provide a unique, customized package at a cost-effective price (Ward, 2003, 12). The company's IT department may need something more specialized than common of the shelf (COTS) software but because the budget can be so limited, the vendor may not be able to deliver such a specialized product. Conversely, it may be cost-prohibitive for the vendor to supply such a product as it may not be "worth while" for them to devote resources and man hours to such a small project. There are likely dozens of reasons why a company may choose to or not choose to outsource, but the points listed here only cover a few of them.
             The "risks" associated with outsourcing are very different than the "why-nots" of an outsourcing perspective. One of the first thoughts that may come to an IT administrator's mind is "how much will this cost?" Taking that question into account can provide a few clear ideas
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