I've thought this occasionally, but at least in my job, we've had lots of "remote work" for years by dint of being in a different building than other people. If that was going to be outsourced, I think they would have tried by now. It's really surprisingly hard to get effective consultants when they're based in the same country, but as you go overseas, you quickly end up with paying simply for "check the box", which probably is already mostly self service clicking and AI at the cutting edge (Amazon support "chat" anyone?). The problem is, you can tell an auditor you have function X, but in many cases that function becomes useless to others in the org.

IDK, I think there's been multiple indicators we're not currently on an offshoring swing.