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CHAPTER 4 ASSURANCE AND CONSULTING …

_____ CHAPTER 4: ASSURANCE and CONSULTING services 97 The Institute of Internal Auditors Research FoundationCHAPTER 4 ASSURANCE ANDCONSULTING SERVICESU rton AndersonDisclosureCopyright 2003 by The Institute of Internal Auditors, 247 Maitland Avenue, Altamonte Springs, Florida32701-4201. All rights reserved. Printed in the United States of America. No part of this publication may bereproduced, stored in a retrieval system, or transmitted in any form by any means electronic, mechanical,photocopying, recording, or otherwise without prior written permission of the IIA publishes this document for informational and educational purposes. This document is intendedto provide information, but is not a substitute for legal or accounting advice.

Internal auditing provides a variety of services to the ... in providing assurance services are ... _____ Chapter 4: Assurance and Consulting Services 99

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