Internal Audit Handbook（2007）A8-Other Services.pdfVIP

Conceptual Basis of Internal Audit A | 7 | 7.1 Other Services Introduction 7 Other Services 7.1 Introduction Key PO intS ••• • Other services that Internal Audit can perform in addition to traditional audit work can be classified as audit-related and non-audit-related other services. • Audit-related other services include cost-effectiveness analysis, preliminary in- vestigations, reviews, and implementation support. • Non-audit-related other services include primarily ongoing support, internal consulting, and project management. In addition to the audit activities already mentioned, Internal Audit can perform OtherOther ServicesServices further services within the company. These other services can be classified into two basic categories: Audit-related other services and non-audit-related other services. The following diagram gives an overview of the other services performed by Inter- nal Audit. Fig. 26 Other Services of Internal Audit Audit-Related Audit-related other services include cost-effectiveness analysis, pre-investigations, Audit-Related reviews, and implementation support provided by Internal Audit. These services OtherOther ServicesServices are either fieldwork in the broadest sense or support activities directly resulting from Internal Audit’s recommendations. non-Audit-Related Non-aud