Factsheet - Internal Audit Service Types

Factsheet

This is a members only resource.

Please login to access.

Author

IIA-Australia

Date

2025

Topics Explored

Internal Audit, Internal Audit Management

Format

Factsheet

Extract/Description

There are a range of internal audit service types:

  • Assurance services.
  • Advisory services.
  • Management requested services.

Key Points

1. Internal audit should select the most appropriate service type.

2. Internal audit needs to ensure it is not doing management’s work.

3. Internal audit needs to know the extent of work papers required for each service type. 

Relevant Industries

All

Level of Assumed Knowledge

Intermediate

Aligned to Global Internal Audit Standards

Yes