Dear Friend,
Your organisation outsourced the accounts related works/services to the consultant, in general, auditing, bill verification, expenses, accounting issues related to liabilities/assets and profit and loss accounts only outsourced, all other collection, revenue related to cash/cheque will remain with the parent firm. The consultant collect the information and produce in a modified way to the head for further or for other issues. Here, in the absence of your role it is difficult to give any opinion, however, better remain vigil in the activities of the person collecting the information, get proper signature, systems should not disclose all the datas, only the datas required to the consultant be looked and all other informations unless authenticated be given to him, while using external instruments, always, get it verified for virus protection no information stored to the external drive without proper permission of the head are to be scanned properly. Also, the person should not assess your system from outside the organisation.
All depends upon the terms and conditions...