A primary responsibility of senior management with respect to ethical violations is to promote an ethical culture in the organization. Senior management ' s role includes setting the tone at the top, demonstrating ethical behavior, and ensuring that ethical standards are communicated and enforced throughout the organization.
IIA guidance and corporate governance frameworks which emphasize the role of senior management in fostering and maintaining an ethical organizational climate.

According to IIA guidance, the scope of a consulting engagement is determined by either the engagement supervisor or the chief audit executive (CAE), and it is finalized before beginning fieldwork. This ensures that the objectives, deliverables, and expectations are clearly defined and agreed upon by all parties involved. This clear definition helps guide the consulting engagement, ensuring that it meets the client's needs and aligns with the internal audit activity's capabilities.
The Institute of Internal Auditors (IIA) Standards and Practice Advisories.
IIA's International Professional Practices Framework (IPPF).
"Internal Auditing: Assurance & Advisory Services" by IIA, Chapter on Consulting Services.

According to the IIA's Code of Ethics, internal auditors are responsible for maintaining their knowledge, skills, and other competencies at a level required to perform their professional responsibilities. Internal auditors should also pursue relevant professional development opportunities to enhance their ability to add value to the organization. The other options may support or facilitate the development, but they are not ultimately responsible for it.

Fraud involving significant amounts, such as theft using collusion for more than $10,000, should be reported to the audit committee at the next meeting. This type of fraud indicates a higher level of risk and potential impact on the organization, which makes it critical for the audit committee to be informed promptly so that appropriate measures can be taken.
Guidelines on fraud reporting from the Institute of Internal Auditors