Consulting services are defined as advisory and related client service activities, the nature and scope of which are agreed upon with the client and which are intended to add value and improve  the Ministry`s operations. Consulting activities, include activities that have long been performed as part of the internal audit function’s work.


The Ministry`s Internal Audit Department provides Consulting services which are advisory in nature, and are generally performed at the specific request of an engagement client. The nature and scope of the consulting engagement are subject to agreement with the engagement client. Consulting services generally involve two parties:

1)   the person or group offering the advice - the internal auditor, and

2)  the person or group seeking and receiving the advice - the engagement client.


When performing consulting services the internal auditor maintains objectivity and not assume management responsibility.

The “advice” offered by Internal Audit in its consultancy role may include analysis of situations, risk analysis and evaluation, developing potential solutions to problems, providing controls assurance on either a systems or a substantive basis, and validation exercises. Consultancy services from Internal Audit offer management the added benefit of being delivered by people with a good understanding of the overall risk, control and governance concerns and priorities of the organisation.

It is important that consultancy services are offered to support management in their work, not to be a substitute for management’s own efforts to address the issue in question. The consultancy role should offer management participative advice and support in their activities.