Defining the concept of accounting outsourcing and the types of accounting and auditing services that can be performed through outsourcing to auditors' offices.
2- Clarify the advantages and risks of performing accounting, auditing and other services by outsourcing them to auditors.
3- Knowing the types of outsourcing services performed by auditors in Iraq.
4- Submitting proposals to develop the performance of these services
I can offer a comment on your point 2.
A case study that may assist your research is where the independent external audit firm also performs the internal audit service under the professional standards of the Institute of Internal Auditors. This proved flawed in the case of Enron who had outsourced the internal audit to their external audit firm, Arthur Andersen.
Following the Enron collapse, which in turn caused the collapse of Arthur Andersen, and the US Sarbanes-Oxley Act, the big four accountancy firms now avoid such double appointments, as it magnifies their audit risk.
The following article from the Wall Street Journal may help your research:
https://www.wsj.com/articles/SB1008289729306300000
I think that this paper might be useful for you... Xie, M., Wang, H., Yin, J., & Meng, X. (2007, September). Integrity auditing of outsourced data. In Proceedings of the 33rd international conference on Very large data bases (pp. 782-793). VLDB Endowment.
Also in this other research I analyse external actors in the internal accounting, it might be useful for you...
Article MANAGEMENT CONTROL SYSTEMS AND ORGANISATIONAL LEARNING: A LI...
Dear Salowan Altaee!
I can propuse you one of my research
Article Outsourcing in International Economic Relations
All of these things have been studied by the 2014 INTOSAI IT audit guide
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