According to IIA guidance, which of the following statements describes one of the similarities between assurance and consulting services?
A . When planning assurance and consulting engagements, internal auditors must consider the strategies and objectives of the activity being reviewed.
B . Internal auditors determine the engagement objectives, scope, and work program for both assurance and consulting services.
C . Internal auditors must not provide assurance or consulting services for an activity for which they had responsibility within the previous year.
D . Both assurance and consulting services generally involve the internal auditor, the area under review, senior management, and the board.
Answer: A