Identify the different parties that might perform internal audit work. Why might there be so many different parties performing internal audit work?

a. Consulting activities, by definition, impair the independence of the auditor and therefore should be performed only in areas the internal audit department does not plan to audit in the future. 

b. Consulting activities are simply an extension of the auditor's current work in providing recommendations. 

c. Consulting is a more proactive approach in which the auditor takes the lead in analyzing problems, deciding the best course of action, and assisting manage- ment in implementing solutions. 

d. Consulting should be limited to internal controls, because that is the auditor's area of primary competence.