You are the internal auditor in a company that manufactures mechanical engineering equipment. The company has an international market; however, it is based in a developing country. The legal department follows the changes of regulations closely and presents it to senior management regularly but also company plans to implement an IT solution to follow new regulations via system. Top management meet monthly to follow all processes and they closely monitor processes related to regulation and new IT systems. As an internal audit department, you provide two different services which are assurance services and consulting services.

a) Give example for the assurance services.

b) Give example for the consulting services.