Internal auditors may provide consulting services that add value and improve and organisation's operations. The performance of these services...

a$.$

precludes generation of assurance from a consulting engagement.

b$.$

impairs internal auditor's objectivity regarding an assurance service involving the same engagement client.

c$.$

should be consistent with the internal audit activity's empowerment reflected in the internal audit charter.

d$.$

should receive priority in the annual audit plans due to the value$-$adding potential of such services.