A consulting service is the type of engagement that requires the client to agree with the techniques used by the internal audit activity. In consulting engagements, the scope and objectives, as well as the methodology and techniques to be used, are agreed upon with the client to ensure that the services meet their needs and expectations.
IIA International Standards for the Professional Practice of Internal Auditing.

The internal audit activity ' s appropriate role with regard to organizational governance assurance includes assessing compliance with the organization ' s code of conduct. This involves evaluating whether the organization ' s actions align with its stated ethical standards and conduct guidelines. This role is fundamental to assurance services, ensuring that governance processes reflect and enforce the organization ' s values and ethical standards as outlined in its code of conduct.
IIA Standard 2110 - Governance

The core competency displayed by the senior auditor is critical thinking. This competency is demonstrated by her ability to identify a limitation in the current audit procedures and then effectively resolve the issue by using a new tool recommended by a colleague. Critical thinking involves the analysis and evaluation of an issue to form a judgment, which is crucial in adapting audit techniques to meet the demands of complex engagements.
IIA's Global Internal Audit Competency Framework

Being denied access to necessary information such as expenditure and budget reports because they are considered confidential affects the authority of the internal audit activity. Authority, as granted by the audit charter, should include unrestricted access to all records and data required by the audit team to perform its duties effectively. Limitations on access impair the audit's scope and the auditors' ability to conduct thorough and complete audits. References: IIA Standard 1110: Organizational Independence, which stresses the importance of internal auditors having appropriate and unrestricted access to information.

The most appropriate role for internal audit in an organization's risk management process is reporting to the board on management's assessment of current risks. This role involves providing assurance on the effectiveness of the organization's risk management processes, including the accuracy and effectiveness of management's risk assessment. Internal audit should not be directly involved in establishing risk management frameworks or developing controls, as these are management responsibilities.
The Institute of Internal Auditors (IIA) - Standards and Guidance on Risk Management