The separation of companies’ administrations from the owners and the possibility of contradictions of interests among the parties, are considered important reasons for justifying the need to use the means that enable the owners to audit and follow the extent of the faithfulness of the administration its responsibilities that are referred to in the mandating contract. The external auditor is considered one of the most important of those means through doing the external and objective check for the method by which the financial lists are prepared and presented, the matter which results in giving confidence and plausibility of the financial information that are listed in referred to in those lists.   

Accordingly; a great deal of attention has been given to support the factors which affect the quality of the extern al auditor performance. And may be one of the most prominent factors that the external auditor pays attention to is checking the internal audit system of the economic unit, particularly the internal audit which is responsible for auditing the execution of the procedures of the internal audit of the company for the sake of identifying the size of the check unit and that is because of its role in the continuous annual check and its important position within the organizational structure of the company, in addition to the relation with the higher administration represented by the board of directors and also with the different departments of that unit and particularly the solid relation with the department of financial affairs and the extent of cooperation between both of them.       

Due to the companies ‘suffering from lack of financial experience and the professional personnel who can practice the processes of the internal audit, particularly the small and medium companies, also the new companies, therefore those companies resort to outsourcing some of their internal activities to outer parties in order to benefit from borrowed things and techniques that are available to those parties, in addition to the standard of cost and benefit which associate the employment of the required human staffs that do those activities. May the most prominent financial activities, which those companies resort to outsourcing, are the activities and processes of the internal audit, which reflects in supporting the internal audit system of the company. Then giving a bigger confidence in this system which may go far to enhance and facilitate the procedures of the external auditor in these companies and improve the quality of their performance. 

Based on what is mentioned above; the objective of the study is revealing the effect of outsourcing the internal audit processes of external parties in enhancing the quality of the external auditor performance. And for the sake of achieving this objective; the rest of the study is divided into four pivots. The first deals with the approach of the study, the second demonstrates the independent variable: the internal audit processes outsourcing and the dependent variable of: the quality of the external audit, in addition to the theoretical relation between these two variables, while the third pivot discusses the findings and checking the hypotheses and last in the fourth pivot the most important conclusions and recommendations are demonstrated.

In this pivot the problem, the importance, the objectives, the hypotheses, the approach and the limits of the study will be shown.

The Approach Frame of the Study

In this pivot the problem of the study, its importance, its objectives, its hypotheses, the approach of the study and the limits of the study will be exposed.

The Problem of the Study

The existence of many limits and factors that negatively and positively affect the quality of the external audit performance depending on the environment that surrounds the auditor or the work of the company; so many studies reached at controversial findings in detecting the direction of those factors and limits. Therefore, the current study faces one of those research gaps related to identifying the directions and the effect of each of the limits of the quality of the external audit by the external audit outsourcing. Accordingly, the main question of the study is: does the internal auditor outsourcing enhance the quality of the performance of the external audit in the Iraqi environment?

The Importance of the Study

The importance of the study comes out of the importance of the subject of internal audit outsourcing and its different services from the point of view of its positive and negative reflections in accordance with the environment of implementation, in addition to the benefit that comes from the study in showing the importance of the appropriateness this type of outsourcing in particular companies, ends with taking a look at the most important characteristics of this study in enhancing the levels of quality of external audit performance in the Iraqi environment through enhancing effectiveness of the external audit system of the company.

The Objective of the Study

The study aims at identifying the importance of using the internal audit outsourcing in the Iraqi environment and its effects on the quality of the external audit performance.

The Hypothesis of the Study

The study is established on the following hypotheses:

• H1: There is a significant relationship between the internal audit outsourcing (in all its dimensions) and the quality of the external auditor performance

• H2: There is a significant effect of the internal audit outsourcing in the quality of the external auditor performance.

• H3: The effect of the dimensions of the internal audit outsourcing varies in the quality of the external auditor performance

The Parameters of the Study

The study includes two parameters as follows:

• The independent parameter which is (the internal audit outsourcing; it is measured by depending on a pattern [1]

• The dependent parameter which is the quality of the internal audit performance; it is measured by a pattern [2]

The Theoretical Frame of the Study

The Concept of Outsourcing: The contemporary companies increasingly depend of information the great knowledge and are involved in very specialized and complicated operations through industries and sectors in the whole world and in the shadow of major changes, when the function of internal audit became a main function that supports the administration, audit committee, the administration board, the external auditors and also the main factories’ owners. In the recent years the outsourcing of internal audit profession became a common practice in the companies and different sectors for the sake of making decision includes experiences or skill of different sectors [3].              

Also, the intensity of competition in the market made many companies to review the best of what they are doing and concentrate on their main efficiencies which are hard to gain within a short time to face the intense competition and consequently outer resources are resorted to support different fields amongst them is the internal audit outsourcing [4].                 

Accordingly, the concept of outsourcing is to assign the tasks to an external party who has the ability to execute the mission which is assigned to him with high efficiency resulted from the accumulated gained experiences and scientific abilities. So outsourcing is defined making a contract with an external party in order to present services can enhance the performance inside the company [1]. 

Despite the nature of internal audit which can be practiced classically; there is an increasing direction to resort to external sources for the activities of the internal audit and this is because the profession of the internal auditor has developed from (auditing regulation) to profession with added value. Internal audit profession is defined by the American Institution for Internal Auditors (IIA) as: Ann independent assessment profession inside the organization for checking and evaluating the activities as service for the company [4].

Accordingly, internal audit outsourcing can be defined as: companies resort to assistance from external parties that are well experienced and efficient in the profession of internal audit to check and evaluate their activities with high professionalism. After identifying the concept of internal audit outsourcing, we should deal with its importance.

The Importance of Internal Audit Outsourcing

The process of outsourcing the services of the internal audit got a great deal of acceptance in the recent years. And there are some controversial evidences about this practice whether it improved the profession of the internal audit, because there are a lot of evidences [5]. Improving the performance of the internal audit:

• Facilitating the way to reach the best results internal audit process due to the professional specialization

• Enhancing the independency of the external auditors in comparison with the internal auditors

• Reducing the possibility of ill administrational behavior 

• Issuing the reports in the appropriate time

• Decreasing the dangers of disclosure and non-identical information

• Resorting to external sources for the internal audit profession brings more specialized and educated internal audit employees 

• It works on recovery of the failure when the internal audit of the company commits one

The Characteristics of Outsourcing the Internal Audit

Outsourcing the internal audit of companies has many characteristics. Many studies, Lawrence et al. and DeAnglo referred that the volume of audit company and the sectarian specialization of the auditor are the main characteristics of high quality of audit. Because big audit companies and teams are characterized with technological inventions and better training. Consequently, they are more independent in performing their profession. Specialized auditors have wide range of experience and knowledge concerning the industry of creating clients and as a result of time and huge financial resources availability that are devoted to education and training that they own, the accumulated experience that the audit team have which enable them to a better understanding the characteristics of the client concerning the commercial processes, accounting policies and indoor controlling systems. These qualifications that are acquainted and routed enhance the abilities of these auditors to find the unethical behavior and inform about it, then doing a high-quality audit.   

The previous studies also refers that there are three main reasons related to the decision of outsourcing the internal audit to external parties: (1) The level of skill of audit committee (2) The financial cost to get an efficient internal audit (3) The need for experience [6].

The Concept of Quality of External Audit

There are many studies that defined audit quality and with different academic and professional points of view. The subject of audit quality got a great deal of attention by audit scope researchers. It was defined by (Deangelo), who is considered as the first of those who dealt with the definition: it is the possibility that account auditor discovers substantial deviations, mistakes and gaps in the financial lists, then informs about them and records them in a report to be issued in the end of the audit process [7]. It is clear, from this definition, that the profession of account auditor is not only restricted to giving the objective technical opinion but it goes beyond that to discover any deviations may appear in the financial statements in the shadow of the proximate importance of audit.

Others defined it as insuring that the auditor does his job in a way that achieve the expected aims to the external and internal beneficiaries [8]. This definition confirms that audit quality is what beneficiaries s actually identify and meet their needs by audit process.

Quality of audit is also defined as the commitment of the external auditor with the professional standards that are issued by the professional organizations to put forth the minimum level of audit quality [9]. This definition affirms that audit quality is related to the commitment of auditor towards standards and regulations that are issued by the professional organizations that are concerned with practicing the profession. 

From the above-mentioned definitions; we can gather the three directions of defining audit quality audit quality and make one comprehensive definition which is: the possibility of discovering mistakes and substantial deviations in the financial lists by the auditor depending on his accumulated experience and his commitment towards the standards and regulations that are issued by the professional organizations in a way that serves and meets the needs of the external and internal beneficiaries. The study of (Altamimi) identifies the factors of audit quality by dividing it into four groups: organizational factors (planning, evaluating, identifying the procedures and executing), behavioral factors (multiplicity of team number, independency and scientific honesty), personal factors (scientific efficiency, professional specialization, experience and training) and scientific factors (commitment towards the accountancy principles, commitment towards the professional standards and evaluating the internal audit style) [10]. 

There are many studies about audit quality basically related to choosing the auditors. The highest level of audit is related to the auditors of the commercial marks or the auditors who are specialized in the industry (Abdullah et al., Chen et al., Palmarose, DeAngleo et al.). The studies argue that the huge volume of audit companies, such as the great four companies, is the best indicator of audit quality. Where the biggest audit companies provide a higher audit quality than the smallest ones. And it is expected that the huge audit companies are characterized with more efficiency in comparison with the small ones and that is due to the great resources. A huge company can employ auditors more experienced and invest in high IT. Consequently, the employees are qualified to present high audit performance and a better consulting service to their clients [11].

The Objectives of the Quality of the External Audit

The characteristics of achieving audit quality comes from achieving several objectives which can be clarified as follows: 

• Ensuring commitment towards the professional standards: All professional organizations and societies pay attention to quality audit of audit offices and consider the professional standards as guidance to implement the procedures and jobs that an audit does and these standards particularly give attention to the standards of quality audit, which themselves aim at improving the performance of all the professionals and their offices. And here the interchangeable relation between the audit quality and commitments towards the professional standards becomes clear, the matter which leads to high quality audit performance. And performing audit process with appropriate quality confirms the commitment of the employees towards the professional standards [12]

• Enhancing the ability to discover the mistakes and violations that exist in the financial lists: Different concepts explained that audit quality is represented in the increase of the possibility of discovering the mistakes that are approximately important and inform about it. This quality audit results in raising the level of the efforts that are presented by the party who does the audit process and accordingly there will be a raise in its quality and accuracy of the information that it contains, the matter which enable the users of this information to make the appropriate decision [13]

• Reducing the costs of the agency: Costs of the agency are those costs that emerge as far as the managers seek for achieving their interests at the expense of the stockholders. The separation of ownership and management on the one hand and the conflict of interests between the managers and the stockholders is considered as a source of agency costs [14] and this is due to the need for an independent present high quality services external auditor to reassure the stockholders. So, when the levels of audit quality is high it will be reflected on reducing the costs of the agency

• A good competitive tool: Presenting high quality audit services enhance the position of the audit office in keeping its share among its associates and may give it extension toward the international market by going along with the technological developments and implementing the treaties of the International Trade Organization in the field of services [2] 

• Contribution in narrowing the gap of expectations: This gap occurs from unsatisfaction of owners about the work of the external auditor concerning their expectations, the matter which leads to sue the audit offices in the jurisdiction. This gap appears when the auditor issues an unconservative opinion about the financial lists, then substantial mistakes, that affect the credibility of the financial lists, are discovered and the appearance of weakness in the internal audit system, existence of deception cases, professional inefficiency and consequently decreasing the quality of the professional performance. In order to narrow this gap, it is required to activate audit on the quality of performance in achieving audit processes in accordance with the rules of the professional behavior and extend in doing making checks, collecting evidences in a way that contributes in reaching to a moderate confirmation that the financial lists are empty of substantial mistakes and deviations, the matter which leads to audit improvement and enhances the confidence of the owners in the financial lists, then narrows the gap of expectations [12,13]

• Contribution in supporting the concept of companies’ governance: Audit quality gets a great importance as a tool of companies’ governance, through confirming the correctness of the financial lists of the company to the owners and efficiency and effectiveness of the implemented audit systems and revealing the dangers that face the activity of the organization and the procedures that are taken to face these dangers, the matter which increases the confidence among the company and the owners [2]

The Relation Between Outsourcing the Internal Audit and the Quality of the External Audit

The importance of the relation between the internal and the external audit has increased and the roles of both of them has become more integrated the matter which necessities to deepen the relation between them. This made the American Institute for Internal Auditors to issue the standard number (65) which encourages the external auditors to resort to the activities of the internal audit when they plan and execute the audit process. the professional standards of the external audit identified the role and the function of the internal audit in supporting the external audit when executing the tasks of the external audit in the end of the financial year. Also audit standard number (55) and what it necessities understanding the process of external audit for the internal audit [15].     

Though the difference between them but the cooperation zone between them is wide and large. The existence of a healthy and strong internal audit system will increase the dependency of the external auditor on the degree of the durability of the internal audit systems and their capability to use the sample style. The external auditor can also depend on the explanations that are put forth by the internal auditor whom the mission of outsourcing was assigned by the company because of his accumulated experience in the processes and the procedures [16].

It is worth mentioning that dependency of the external auditor on the internal audit has a great importance because it achieves the efficiency of the external audit through preventing the duality of works, saving time and concentrating the efforts of the external auditor on the more important activities. It also leads to reduce the wages of the external audit, a thing which cannot be fulfilled unless the internal audit is characterized with an appropriate level of quality [17].

The range of cooperation and coordination between the two parties should go toward the indicators of a successful audit work, which can be identified within the sides of cooperation and coordination. These indicators are efficiency, effectiveness and economic and this means that the cooperation in the ranges of achieving the following indicators [18]:

• Efficiency: The internal auditor presents the results of the assessment of the internal audit system to the external auditor in accordance with the required quality standards and the external auditor relies on the identified notes that are made by the internal auditor and starts to make a study and puts forth details and procedures for the audit program then identifies the size of the required examinations and the size of the sample

• The effectiveness: It means reaching a reasonable satisfaction with accuracy and objectiveness and completing the financial data and the internal auditor makes sure that the administration are following the known accounting principles and the accredited accounting policies consistently, as it was the case in the last year, when editing the financial lists and executing some of the items of the external auditor concerning the final statements accounts such as checking the assets, demands and making sure that all matters that are related to the activities of the organization are revealed

• Economy: This indicator aims at reducing time, effort, cost and presenting analyses and identifying what are required including balances, analytical statements, data, reports and approvals to facilitate the task of the external auditor in auditing the final statements accounts and the amended general balance sheet and following up all the observations that are put forth by the external auditor then executing them as required by the external auditor

Consequently, the effect of developing the role of the internal audit, by outsourcing the task to a party that has accumulated experience, is identified in accrediting the work of the internal auditor and the cooperation between the internal auditor and the external auditor is considered a substantial demand which will be reflected on the efficiency of audit process.

Description of Parameters and Hypotheses Test

In this section the tool of the study, which is represented in a questionnaire, will be exposed. This questionnaire is considered the basic tool in collecting the required data to reach the findings and discuss them and to make the statistical analysis ending with hypotheses test and conclusions. 

The Community and the Sample of the Study

The scope of the study is represented in the offices of accounts auditors in Iraq. As for the community of the study, it is represented in the externa auditors and their assistants who work in those offices. The number of the certified offices reached to 116, while an intentional sample was chosen targeting individuals with high academic certificates (post graduates). The number of postgraduate certificate bearers, in those offices, reached to 172 individuals. Questionnaire for which were edited for this purpose were distributed. The number of the retrieved and valid forms were 128 with a percentage of retrieving 74.4% out of the total number of the sample. Table 1 shows the number of the distributed questionnaires that are received from the individuals who represent the sample of the study.

Table 1: The Number of the Distributed and Received Questionnaires from the Individuals Who Represent the Sample of the Study

The table is edited by the researcher

Description of the Tool of the Study and Measurement of the Parameters

The questionnaire included a group of statements to measure the two parameters of the study. The first, the independent, is represented in outsourcing the internal audit which itself included five dimensions (improvement of the profession of internal audit, economy, enhancement of knowledge, enhancement of independency, outsourcing and the professional specialization), 15 statements, three statements are distributed to each dimension. The second parameter, the dependent, is represented in the quality of the external auditor performance which included four dimensions (characteristic of audit office, characteristics of external audit process, the tasks of the external auditor and supervising on the quality of the external audit), 12 statements, three for each dimension. Table 2 shows the parameters of the study and the numbers of the statements in the questionnaire.

Table 2: The Parameters of the Study and the Numbers of the Statements in the Questionnaire

The table is edited by the researcher

The Demographic Analysis Concerning the Individuals Under Study

The distribution of the items of the sample under study according to the demographic information.

Table 3 explains the following:

Table 3: Explains the Distribution Concerning that Information

The table edited by the researcher

• First: Sex category: It is observed that (83.5%) of the sample under study are males in comparison with (16.4%) are females, which means that the majority of those who practice the profession of external audit who bear high study certificates are males in the Iraqi environment

• Second: Age category: It is observed that all the individuals of the sample under study are more than (30 years of age) and this is considered an ordinary thing accords with the chosen sample which concentrates on high study bearers, the matter which enhances the cognition (realization) aspect within the chosen sample and the objectivity of judgments on some statements of the parameters of the questionnaire

• Third: Education: The number of those individuals under study who bear the certificate of legal accountant was (81), with a percentage of (63.3%), which is the largest percentage within the individuals of the sample under study. While (36.7%) was the percentage of those who bear M.A and PhD certificates, which means that there is an existence for the epistemological, professional and academic basics for the majority of the individuals of the sample under study

• Fourth: Experience Category: The number of the individuals of the sample under study who have less than 5 years of experience (10) only, with a percentage of 7.8% out of total number of the size of the sample (N=128). While the number of the individuals of the sample under study who have 5 years of experience and above was 118, with a percentage of 92.2% out of the total number of the sample under study, the matter which enhances the experience aspect of the individuals of the sample under study and the accumulation of professional knowledge in the procedures of professional audit

Test of Plausibility and Consistency of the Tool of the Study

Consistency of the questionnaire means the consistency in the results of the questionnaire and without a great change if it is redistributed to the individuals of the sample several times under the same circumstances and conditions. The researcher investigated the consistency of the questionnaire by Cronbach’s Alpha it is explained in Table 4.

Table 4: The Value of Cronbach's Alpha Coefficients for the Study Variables

The table is edited by the researcher

Table 4 shows that the value of Cronbach’s Alpha is between (0.896 and 0.923). this value is considered acceptable in a way that reflects the availability of reliability and confidence in the parameters under study and assures its validity for the following stages of analysis.

The Descriptive Analysis

Table 5 shows the mean, the standard deviation, the approximate importance and difference factor of the parameters and the dimensions of the study.

Table 5: Results of the Descriptive Analysis for the Opinions of the Individuals Under Study

The table is edited by the researcher depending on the outcomes of (SPSS)

From Table 5 the following are explained:

First: Outsourcing the internal audit: the level of realizing the internal outsourcing by the individuals under study is considered variable in accordance with the five dimensions, with a simple superiority for the benefit of the first dimension (improving the quality of internal audit profession), by the significance of mean, the approximate importance and enhancing the difference factor of that mean through confirmation of consistency and non-variance. Generally, there is consistency and non-variance for the dimensions of internal audit outsourcing by the significance of difference factor which recorded a value less than 50% and the five dimensions on the total level of internal audit outsourcing

• Second: the quality of the performance of the internal auditor: the auditors under study affirm that there is a high level of the quality of the external auditor. They also affirm that this quality is established consistently and potentially on the tasks of the external auditor, then comes the characteristics of audit office, then supervision on external audit quality, finally, the characteristics of internal audit by the significance of the mean and the approximate importance. Also, the difference factor, which is less than 50% refers that there is consistency in the answers of the individuals under study that matter which confirms the plausibility of the mean because there is quality in the performance of the external auditor

   

Test of the Normal Distribution of Data

For the sake of checking the normal distribution of hypothetically, the researcher depended on counting the coefficient of skewness for all the parameters of the study approaches the normal distribution of data. The value of skewness coefficient was between (1- -1). Table 6 shows that all skewness coefficients of the parameters under study and its dimensions is within the allowed boarders, so the data follows the normal distribution, then the tools and the methods of the scientific statistical analysis can be used.

Table 6: Values of Skewness Coefficient

The table is edited by the researcher depending on the outcomes of the statistical program (SPSS)

Test of relation hypothesis

This item includes one main hypothesis which is:

(H1):  There is a significant relation between the internal audit outsourcing (totally with all the dimensions) and the quality of the quality of the external auditor performance (totally with all the dimensions)

For the sake of testing this hypothesis, whether it is wrong or right, the researcher used Pearson’s correlative coefficient. Table 7 shows the matrix of correlative coefficients on the one hand and the parameters and dimensions of the study.

Table 7: The Matrix of Correlative Coefficients and the Parameters and Dimensions of the Current Study

The table is edited by the researcher depending on the outcomes of the statistical program (SPSS)

As it is shown from Table 7 that there is a significant positive relation between internal audit outsourcing (totally in all the dimensions) and the quality of the external auditor performance (totally in all the dimensions), the matter which refers that the increase in adopting the processes of outsourcing the internal audit in companies will be associated with a raise in the quality of the external auditor performance.

Based on what is mentioned above, the first main hypothesis is accepted.

Test of effect hypotheses

It includes the following main hypotheses:

(H2):  The second main hypothesis: there is a significant effect of the internal audit outsourcing on the quality of external auditor performance

In order to test this hypothesis, an equation of a simple regression coefficient was made to evaluate the performance of the external audit by the significance of internal audit out sourcing. Table 8 shows the results of testing the effect of the internal audit outsourcing on the quality of external auditor performance.

Table 8 shows the following:

• Consistency of the sample of regression equation, where F value reached at (48.571) and it is significant at 5%, which refers to the probability of evaluating the performance of the external auditor by the significance of the internal audit and confirms the correctness of the coefficient equation sample

• Consistency of regression coefficients of the internal audit outsourcing and the constant term, where T value of the constant term reached at (6.969) at a significant level of 5%, which confirms the consistency of the internal audit significance in the quality of external auditor performance

• The value of regression coefficient reached at (β) = 0.898, which refers to the positivity of the effect

• The value of determination coefficient (R²) reached at = (0.807), which refers that internal audit outsourcing interpret 80.7% of the changes that occur in the quality of the external audit performance. Based on what is mentioned the second main hypothesis is accepted

(H3):  The third main hypothesis: the effect of internal audit outsourcing varies in the quality of external auditor performance

In order to examine this hypothesis, an equation for the multiple regression coefficient was made to evaluate the quality of the external auditor performance and the style of (Multiple Regression Backward) was used to analyze data. This style is based on excluding the dimensions that are less effective in the dependent parameter. Table 9 shows the results of the examination:

Table 9 represents a summery for the results of many examinations completed during the equation of Multiple Regression Backward. the examination shows three samples of the backward equation, this was the last after excluding some dimensions (the second-economy- and the fourth-enhancing independency) which are insignificant in the quality of the external auditor performance and only sticking to the dimensions that have a significant effect. To sum up this table:

• The consistency of backward regression equation sample, where F value reached at (54.760) and it is significant at 5%

• Consistency of the significance of backward regression coefficients of internal audit outsourcing and the constant term dimensions, where T value was significant at 5%, the matter which confirms a significant consistency of the effect of those dimensions in the quality of external auditor performance. The strength and the direction of the effect of those dimensions varied between positive and negative. Strength of the positive effect came after the dimension of improving the quality of internal audit profession which has (β) value = 0.629 came in the first place, then followed by enhancing epistemology which reached at (β) = 0.378. while outsourcing and profession specialization, that has the value of (β) = 0.293, has negative significant effect in the quality of the external auditor performance. The two dimensions (economy and enhancing independency) were excluded from the equation for non-consistency of T value significance

• The value of (Consistency R²) = (0.559), which refers to the dimensions of internal audit outsourcing interpret a percentage of 55% of the changes that occur in the quality of the external auditor performance

• And based on what is mentioned above, the third hypothesis is accepted

Based on the results of the study which were reached at, a group of findings and recommendations are presented.

Findings

The points of views of the researchers in different studies varied about the inflections of the services of internal audit outsourcing whether they are positive or negative on companies or on the audit procedures in those companies.

The profession of accounts auditor is not only restricted to giving the neutral technical opinion but it may go farther to discover any substantial deformation may appear in the financial statements in the shadow of the importance of audit.

The level of realization of the individuals under study is considered variable in according to the five dimensions, with the existence of superiority of the first dimension (improving the quality of internal audit profession) by its mean significance and the approximate importance and enhancing difference coefficient of that mean through consistency and non-variance.

The auditors in audit offices, under study, affirmed that there is a high quality of auditor performance and this quality is built, consistently, on the tasks of the external auditor substantially.

There is a significant relation between internal audit outsourcing, totally in all dimensions and the quality of the external auditor performance, totally in all dimensions, the matter which shows that the increase in adopting internal audit outsourcing processes in the companies will be associated with a raise in the quality of the external auditor performance.

Recommendations

The necessity of maintaining awareness in the characteristics of internal audit outsourcing services particularly in the small and medium companies and also the newly established ones.

Paying a great deal of attention to the quality of external audit performance and enhancing the factors that affect it positively.

Shedding the light on the role of internal audit outsourcing services in supporting the opinion of the external auditor in the internal audit system, because it contributes in reducing the size of the chosen sample.

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