What is Consulting Services?

The range of services, beyond internal audit's assurance services, provided to assist management in meeting objectives.

The nature and scope of work are agreed upon with the client.

Example:

• Assessment - the auditor examines and evaluates past, present or future aspects of operations and renders information that helps decision making. E.g. assess security risks, assess proposed controls
  
• Facilitation - The auditor does not judge organizational performance but guide management in identifying improvement opportunities e.g. Control Risk Self Assessment
  
• Remediation - The auditor assumes a direct role to prevent or remediate known or suspected problems on behalf of a client e.g. review proposed policies