Author

IIA-Australia

Date

Topics Explored

Format

Extract/Description

There are a range of internal audit service types:

• Assurance services.
• Consulting services.
• Management requested services.

Key Points

1. Internal audit should select the most appropriate service type.
2. Internal audit needs to ensure it is not doing management’s work.
3. Internal audit needs to know the extent of work papers required for each service type. 

Relevant Industries

Level of Assumed Knowledge