19-03-2019

CBOK: Striking an Optimal Balance Between Assurance and Consulting Services

The Internal Audit Foundation announced the release of a new research report, Striking an Optimal Balance Between Assurance and Consulting Services – Practical Insights from Internal Audit Leaders, based on the Foundation’s comprehensive Common Body of Knowledge study.

As part of the research for this report, chief audit executives (CAEs) were asked to provide insight into how they balance assurance responsibilities with the types of consulting and advisory work that boards and management teams increasingly are requesting from their internal audit function. Audit executives described an ironclad commitment to maintaining internal audit objectivity and prioritizing internal audit’s assurance services over all other activities. However, the need for internal audit objectivity does not preclude them from successfully providing a wide range of internal audit advisory services, according to the report.

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