“…Outsourcing can take many forms, from only the programming contracts, to the transfer of data centers, human resources and services of applications development (Gonzalez et al, 2005;Vassiliadis et al, 2006). Based on several sources (Beulen et al, 2005;CIOMAG, 2006CIOMAG, , 2007Frost & Sullivan, 2005;Gonzalez et al, 2005;Varajão et al, 2007b;Varajão et al, 2009) it is possible to identify the following services as those most commonly subject to outsourcing, which were examined in the major Irish companies: Application development; Application maintenance; System integration; Network management; Security management; Fault tolerance and data recovery; Telephony platforms and services; Services Web; E-mail and messaging services; Data center; Management of microcomputer; IT professional consulting services; Help desk; User training; IT staff training; Project management.…”