consulting
The providing of expertise or specialist advice. Consulting performed by auditors tends to focus on improvements to procedures and processes, in contrast to *compliance auditing. The tensions between consulting and compliance for auditors have been described as follows: "The nub of the behavioural challenge of internal auditing is that internal auditors are both inspectors and advisors. They have these two roles which are in conflict with each other...If an auditor were to jettison the inspectorial role, the auditor would become an internal management consultant only and *management would have lost a key element of their *internal auditing function. If the auditor were to jettison the advisory role, the auditor would become merely an authoritarian inspector and much of the practical benefit which would usually result from internal auditing work would be lost.. .The answer to internal audit role conflict invariably is not to drop one of the conflicting roles" (Ridley and Chambers, 1998, 186-187, emphasis in original). Further reading: McCall (2002); Williams (2003)

Auditor's dictionary. 2014.

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  • consulting — UK US /kənˈsʌltɪŋ/ US  / ṱɪŋ/ noun [U] ► the activity or business of giving expert advice about a particular subject: »This is an introductory course for graduates who are considering a career in consulting. financial/IT/management, etc.… …   Financial and business terms

  • Consulting — Con*sult ing, a. That consults. [1913 Webster] {Consulting physician} (Med.), a physician who consults with the attending practitioner regarding any case of disease. [1913 Webster] …   The Collaborative International Dictionary of English

  • Consulting — (engl. Beratschlagung, Konsultierung, von to consult someone, jemanden zur Beratschlagung hinzuziehen, jemanden konsultieren) ist eine meist produktunabhängige Dienstleistung. Die Tätigkeit des Consultants umfasst Aufgaben, für die der… …   Deutsch Wikipedia

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  • consulting — [kən sult′iŋ] adj. consulted for professional or technical advice; advisory [a consulting engineer] …   English World dictionary

  • consulting — index advisory Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

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  • consulting — {{/stl 13}}{{stl 7}}[wym. konsulting]{{/stl 7}}{{stl 17}}ZOB. {{/stl 17}}{{stl 7}}konsulting {{/stl 7}} …   Langenscheidt Polski wyjaśnień

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