The chief audit executive of an organization assigns audit resources to undertake a consulting engagement...

According to IIA standards, assurance services are expected to be included in the risk-based audit plan as they are integral to the systematic evaluation and improvement of risk management, control, and governance processes. Consulting services, however, are typically requested by management and do not necessarily follow the structured inclusion in the risk-based plan, reflecting their more flexible and situational nature.

The IIA's International Standards for the Professional Practice of Internal Auditing, particularly distinctions between assurance and consulting activities.