According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization’s operations?

According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization’s operations?
A . The services must be aligned with those defined in the internal audit charter.
B . The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.
C . The services may preclude assurance services from the consulting engagement.
D . The services impose no responsibility to communicate information other than to the engagement client.

View Answer

Answer: B