The research aims to define the relationship between the external outsourcing of internal audit and profit management practices with an aim to finding whether the external outsourcing of internal audit activities has an effect in limiting profit management practices or not. The research dealt with the external outsourcing of the internal audit, profit management practices in accounting thought and application, and the applied study on non-financial companies registered in the Saudi Stock Exchange, and data was obtained from the reports published during the period from 2013 to 2017 on the official website of the Saudi stock market, and a statistical analysis of the data was also carried out Obtained from 60 companies out of 194 companies representing the size of society (the total companies listed on the Saudi Stock Exchange after excluding financial companies). The research found that non-financial companies listed on the Saudi Stock Exchange (the subject of the study) practice profit management during the study period through Discretionary Accruals, and there is an inverse relationship with a moral effect between the quality of the performance of the internal audit source and the practices of profit management, and there is an inverse relationship with a moral effect between external outsourcing for internal audit and profit management practices, which are statistically significant at a level of significance less than( 0.5) The research recommended taking into consideration this relationships  because it is derived from an analysis of actual data for a group of companies, in addition to the need for the Saudi Stock Exchange to obligate companies - in the case of external outsourcing for internal audit - contracting with parties characterized by professionalism and non-audit offices entrusted with reviewing the financial statements of the company in order to ensure For the impartiality and objectivity of the internal audit activities.