Which of the following scenarios describe an advisory service within an assurance engagement? In a review of the effectiveness of the design and implementation of controls over inventory management, Internal Audit noted that reconciling discrepancies between purchases and receipts were not being written-off after the 90-day limit established by Accounting department policy. In an enterprise resource management system migration planning cross- functional meeting, Internal Audit recommends that standard role profiles be used to ensure proper segregation of duties. In a finding on inadequate guidance for system password strength, Internal Audit recommends that the Password Policy be modeled on controls in the COBIT 2019 framework. In a review of user accounts in a business application, Internal Audit determines that accounts associated with terminated employees were not deactivated immediately as required by the IT Policy