What is the purpose of a responsibility matrix?

A responsibility matrix is used to delineate the duties of the contract giver and the contract acceptor in outsourcing. It is important that a responsibility is assigned to one party only, to avoid overlapping and confusion about who is responsible for what. If a task is assigned to both sides, it is possible for the responsible party to blame the other side. In addition, a task should not be specified if it has not been assigned to one of the two parties as this would lead to responsibility gaps.

[GMP Compliance Adviser, Chapter 1.L]

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