1. A method for identifying one or more software applications from a plurality of software applications for offshore testing, the plurality of software applications supporting one or more functions of a business establishment, the method comprising: a. defining a criteria model comprising one or more criteria for assessing the viability of offshore testing of the plurality of software applications; b. assigning scores to each of the plurality of software applications with reference to each of the one or more criteria, wherein the scores are assigned by one or more experts based on a predefined scale; and c. evaluating the plurality of software applications based on the assigned scores for identifying the one or more software applications for offshore testing.