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Overview

As a service to management, the department provides management consulting services. The Institute of Internal Auditors (our professional organization) defines consulting services 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 an organization’s governance, risk management and control processes without the internal auditor assuming management responsibility.

Examples include counsel, advice, facilitation and training. These services are reported to senior management and the respective audit committees through the normal reporting process