(11)External reviewers should ensure that the outsourcing of assessment activities does not materially impair the quality of their internal control. In that regard, external reviewers should evaluate the extent of their reliance on the third-party service provider and should monitor and control activities that address the risks arising from the outsourcing, in particular with regard to third countries. External reviewers should apply internal controls to ensure that adequate arrangements are in place in relation to the quality of service provided by the third-party service provider. External reviewers should put in place adequate practices in relation to documentation and recordkeeping by third-party service providers. That should ensure that an external reviewer and the European Securities and Markets Authority (ESMA) have access to all necessary information and that the outsourcing of assessment activities does not impair ESMA’s ability to supervise the external reviewer’s compliance with Regulation (EU) 2023/2631.