What we do best

An inherent conflict of interest exists between internal auditing's mission to provide assurance and the goals of consultancy. Although limited advisory work such as committee participation or risk-management consulting represent a vital part of internal auditing's work, significant implementation or training engagements are cause for concern. When the value added from this type of consultancy begins to supplant internal auditors' core value - assurance - they find themselves on the proverbial slippery slope.