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CHAPTER 4 ASSURANCE AND CONSULTING SERVICES

_____ CHAPTER 4: ASSURANCE and CONSULTING SERVICES 97. CHAPTER 4. ASSURANCE AND. CONSULTING SERVICES . Urton Anderson The Institute of Internal Auditors Research Foundation Disclosure Copyright 2003 by The Institute of Internal Auditors, 247 Maitland Avenue, Altamonte Springs, Florida 32701-4201. All rights reserved. Printed in the United States of America. No part of this publication may be reproduced, 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 publisher. The IIA publishes this document for informational and educational purposes. This document is intended to provide information, but is not a substitute for legal or accounting advice. The IIA does not provide such advice and makes no warranty as to any legal or accounting results through its publication of this document. When legal or accounting issues arise, professional assistance should be sought and retained.

98 Research Opportunities in Internal Auditing_____ The Institute of Internal Auditors Research Foundation I. Introduction Internal auditing provides a variety of services to the organization. These services may range from conducting financial, performance, compliance, system …

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