Chapter 15 The Consulting Engagement Copyright Internal Auditing

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Chapter 15 The Consulting Engagement Copyright: Internal Auditing: Assurance and Advisory Services, by The

Chapter 15 The Consulting Engagement Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 1

Chapter 15 Learning Objectives n n n n n Articulate the difference between assurance

Chapter 15 Learning Objectives n n n n n Articulate the difference between assurance and consulting engagements. Understand that engagements may be blended to include both assurance and consulting components. Discuss the various types of consulting services provided by internal auditors. Understand how internal audit functions select which requested consulting engagements to perform. Understand the process for conducting an advisory consulting engagement. Describe the benefits to an organization when the internal audit function provides consulting services. Show the internal audit function can provide insight to stakeholders through the performance of consulting engagements. Understand the importance of determining customer expectations for consulting activities. Discuss the Standards as they pertain to consulting engagements. Understand the need for the internal audit function to set boundaries for consulting activities. Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 2

Exhibit 15 -1 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 15 -1 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 3

Exhibit 15 -2 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 15 -2 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 4

Exhibit 15 -3 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 15 -3 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 5

Exhibit 15 -4 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 15 -4 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 6

Exhibit 15 -5 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 15 -5 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 7

Exhibit 15 -6 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 15 -6 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 8

Exhibit 15 -7 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 15 -7 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 9

Exhibit 15 -8 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of

Exhibit 15 -8 Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 10

Add slides as desired Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute

Add slides as desired Copyright: Internal Auditing: Assurance and Advisory Services, by The Institute of Internal Auditors Research Foundation, 247 Maitland Avenue, Altamonte Springs, Florida 32701 -4201 U. S. A. 11

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