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(A) Auditing and engagement. (B) Auditing and consulting. (C) Assurance and consulting. (D) Auditing and assurance.
D. Auditing and Assurance
A system of providing respective stakeholders that the operations of the organization in question is effective and efficient and capable of helping the organization achieve her corporate goals
The types of services provided by the internal audit activity best described as Auditing and assurance.
Insurance and consulting:
Foure specific issues in providing assurance services are then discussed:
•Levels of assurance
• The relation of evidence to type and level of assurance
• Providing assurance outside the organization
• The nature of assurance in fraud investigation
Consulting services also has a number of issues with which practice struggles. We will discuss four of particular concern: • Blended engagements • Balancing assurance and consulting • Limits on the extent of consulting an internal audit function should undertake • The risk and reward of providing consulting services
Auditing and assurance. Basically that is terms as internal control
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