(18)Further, in view of the increased use of outsourcing and the risks that such practices might create for the efficiency and safety of a SIPS, a SIPS operator should always retain responsibility for the outsourced functions, operations and/or services. Furthermore, it should have in place contractual arrangements and frameworks that ensure that any risks arising from outsourcing are adequately assessed and mitigated by the SIPS operator before entering into such an arrangement and during the duration of the outsourcing. Moreover, in the case of outsourcing of critical functions, operations and/or services exit plans should exist that ensure the continued smooth functioning of the SIPS in the event that an outsourcing arrangement is discontinued. Intragroup arrangements are not inherently less risky than outsourcing to third parties. Hence, while recognising the potential benefits resulting from intragroup arrangements, the requirements regarding outsourcing should also apply to intragroup arrangements that constitute outsourcing.