srjebmSRJEBMSRJEBM2788-9505https://doi.org/10.47310/srjebm.2022.v02i02.012The Effect of Internal Audit Outsourcing in the Quality of the External Audit Performance (Survey Study on a Sample of Auditors in the Iraqi Environment)SaifaldinAmjadIsmailDepartment of Accounting, College of Administration and Economics, University of Mosul, IraqThe aim of the study is to identify the importance of adopting the internal audit outsourcing in the Iraqi environment and its effect in the quality of the external audit performance. The study deals with the concept of internal audit outsourcing within five dimensions: improving the quality of the function of internal audit economically, enhancing knowledge, enhancing independency and taking aids from outer resources that enhance the profession of a particular field of work), these also reflects the importance of the study. The study also deals with the concept of external audit quality within four dimensions: characteristics of audit office board, characteristics of external audit process, the tasks of the external auditor and surveillance on the quality of external audit, which reflect the main pivots of the study. A questionnaire form was edited to represent the parameters of the study. Then this questionnaire forms were distributed to a sample of auditor’s offices from the Iraqi environment. An intentional sample was chosen which included external auditors from those offices who have high studies certificates (PhD, M.A. and legal auditor). 172 questionnaire forms were distributed and 128 forms, appropriate for analysis were regained. The study reached at the existence of a positive significant relation between the internal audit outsourcing and the quality of the external auditor performance within all the dimensions. Which means the increase of adopting the processes of internal audit outsourcing in the companies will be associated with raise in the level of the quality of the performance of the external auditor.