Internal Audit Consulting Provides Cutting Edge Opportunities Synopsis Discussed are the findings of research in 2005 into the consulting role in internal auditing.

At that time two-thirds of internal auditing respondents had changed their audit charter to reflect the provision of a consulting service. Guidance in this new role is given and two examples of cutting edge internal auditing consultancy presented.

Contributed by Professor Georges Selim, Dr Sally Woodward and Don Brunton.

After Reading the Case Study Consider:

1. Does the planning and promotion of consulting services in your internal auditing include the words – ‘formality, competency, confidence, advice, planned, motivated, clear terms, leadership’?

2. In your opinion which of the examples is more cutting edge than the other, and why?