Can management request non-audit assistance from the Internal Audit Division?
Yes, management may use the Internal Auditor as a business advisor. The Generally Accepted Government Auditing Standards provide the following examples of advisory services: a. participating in activities such as commissions, committees, task forces, panels, and focus groups as an expert in a purely advisory, nonvoting capacity to: (1) advise entity management on issues based on the auditors’ knowledge or (2) address urgent problems; b. providing tools and methodologies, such as guidance and good business practices, benchmarking studies, and internal control assessment methodologies that can be used by management; and c. providing targeted and limited technical advice to the audited entity and management to assist them in activities such as (1) answering technical questions or providing training, (2) implementing audit recommendations, (3) implementing internal controls, and (4) providing information on good business practices. The Internal Auditor will not make decisions or produce pr
