Consulting:

Activities, Skills and Attitudes for Internal Auditors

Training Introduction

Background

In addition to assurance activities, modern internal auditors are increasingly expected to provide consulting services that add value and improve organizational processes. These services are advisory in nature, objective, and intended to support management without compromising the auditor’s independence.

To perform effectively in this consulting capacity, auditors must develop a different set of skills, activities, and attitudes—including communication, collaboration, problem-solving, facilitation, and the ability to balance advisory roles with objectivity and professionalism.

 

Purpose of the Training

To equip auditors with the knowledge, competencies, and mindset necessary to plan and deliver consulting engagements, build client trust, and offer value-added insights while maintaining ethical and professional standards.

 

Learning Objectives

By the end of this course, participants will be able to:

• Understand the purpose and boundaries of internal audit consulting activities
• Differentiate between assurance and consulting engagements
• Apply appropriate consulting techniques and tools
• Exhibit professional behaviors and attitudes essential for trusted advisory roles
• Deliver impactful consulting outcomes while preserving auditor objectivity

 

Target Audience

• Internal auditors
• Senior auditors and audit managers
• Internal audit leaders developing advisory capabilities
• Auditors transitioning into more collaborative roles
• Compliance, risk, and quality assurance professionals

 

Training Format

• Modules: 5 interactive modules (2–3 hours each)
• Delivery: In-person, virtual, or hybrid
• Method: Workshops, case studies, role-plays, self-assessments
• Tools: Consulting engagement templates, skills matrix, communication models

 

Course Content:

Module 1: Understanding Consulting in the Internal Audit Context

Objectives:

• Define consulting engagements within internal audit
• Identify acceptable types and boundaries of consulting services
• Align consulting activities with IIA Standards and the audit charter

Key Topics:

• Definition of consulting per the IIA International Standards
• Differences between assurance and consulting engagements
• Types of internal audit consulting: process reviews, risk facilitation, advisory roles
• Maintaining objectivity and independence during consulting
• Audit Charter and management expectations for consulting services

Tools & Exercises:

• Consulting vs. Assurance engagement comparison chart
• IIA standards checklist for consulting
• Group discussion: “Is this consulting or assurance?” scenarios

Module 2: Consulting Activities – From Request to Delivery

Objectives:

• Learn how to initiate, plan, and perform consulting engagements
• Understand the lifecycle of internal audit consulting activities
• Manage scope, client expectations, and deliverables effectively

Key Topics:

• Lifecycle of a consulting engagement: request, planning, execution, reporting
• Defining scope, roles, and deliverables with the client
• Using engagement letters and agreements
• Time and resource management in consulting work
• Ensuring alignment with organizational objectives and risks

Tools & Templates:

• Sample consulting engagement letter
• Planning checklist for consulting projects
• Consulting engagement scoping worksheet

Module 3: Critical Skills for Effective Consulting

Objectives:

• Develop interpersonal and analytical skills essential for consulting
• Apply facilitation, communication, and problem-solving techniques
• Build credibility and trust with clients

Key Topics:

• Core consulting skills: active listening, questioning, problem-solving
• Facilitation and workshop techniques
• Influencing without authority
• Analytical thinking and strategic insight
• Handling resistance and difficult conversations professionally

Tools & Exercises:

• Role-play: facilitating a risk identification session
• Communication styles self-assessment
• Consulting skills matrix and self-evaluation

Module 4: Professional Attitudes and Ethical Considerations

Objectives:

• Foster the right mindset and behavior for successful consulting engagements
• Balance advisory support with professional skepticism
• Uphold ethics and objectivity in advisory roles

Key Topics:

• The trusted advisor mindset
• Collaboration vs. independence: maintaining professional boundaries
• Demonstrating empathy, humility, and openness
• Ethical dilemmas in consulting: conflict of interest, pressure from clients
• Maintaining confidentiality and audit trail

Exercises:

• Case scenarios: Navigating ethical gray areas
• Reflection: “How do I show up as a consultant?”
• Group discussion: balancing trust with audit responsibility

Module 5: Delivering Value and Continuous Improvement in Consulting

Objectives:

• Deliver actionable and value-added consulting outcomes
• Report consulting results clearly and constructively
• Learn from engagements to improve future consulting activities

Key Topics:

• Consulting reporting: clarity, tone, and recommendations
• Providing insight and foresight, not just observations
• Using feedback to improve consulting engagements
• Measuring the value and impact of consulting activities
• Creating a continuous improvement loop in consulting services

Tools & Templates:

• Sample consulting report template
• Value realization assessment template
• Consulting engagement feedback form

 

Conclusion and Certification

• Recap of key consulting competencies and behaviors
• Capstone exercise: Plan and present a mock consulting engagement
• Q&A and participant reflection
• Certificate of Completion awarded

 

Optional Training Materials

• Consulting Engagement Toolkit (templates, checklists, sample reports)
• Internal Audit Consulting Skill Self-Assessment
• Engagement Letter & Scope Agreement Samples
• Trusted Advisor Behaviour Checklist
• Consulting Services Value Scorecard