When onshoring selected control activities makes sense

Onshoring everything is rarely sensible. Onshoring selected control activities often is.

Consider bringing closer when

• Reporting cannot be independently verified
• Knowledge concentration creates transition risk
• Regulatory or board accountability is weak in the current model
• Supplier failure modes are poorly understood

Target operating model work should identify which activities create leverage if retained — and which are better left with specialists, under clearer governance.