Working out of scope puts your customer at significant risk, in more ways than you may realize:
in highly regulated industries you could be jeopardizing your customer's compliance since the regulator likely requires your customer to oversee your performance.
your out of scope work becomes a shadow liability that your customer's shareholders (and auditors) don't have visibility into
since your project rarely exists in a vacuum, your out of scope work may jeopardize operational and budget execution for much larger customer objectives.
Remember what I said about the top destroyers of service providers?
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