As of late 2004, a staggering 75 percent of U.S. companies outsourced some or all of their IT activities. That percentage has continued to grow. At the same time, the number and complexity of compliance dictates, like Sarbanes-Oxley Section 404, force companies to focus increased time, effort and money on IT control and governance. It is therefore no surprise that IT outsourcers, with their foundational role as the IT service providers, are beginning to find themselves under the microscope.