How does Internal Audit determine when to conduct an audit and when to conduct a consulting service?

The scope of internal audit, in particular the work to do the following:• periodic inspection departments, including risk management control systems in the company, through appropriate intervals to determine whether the functions of administrative, accounting and regulatory functions are accomplished effectively, in accordance with the policies and procedures and regulations adopted by the company in line with the company's objectives and best management practices, including the following:o the means and methods used to preserve and protect the company's assets, including information assets from the risk of theft, damage, destruction, misuse and neglect, incompetence and unsound business practices and disclosure is appropriate or corruption.o The reliability of the security and integrity of financial and operational information prepared within the company, and the means used to identify, measure, classify and report such information

o existing systems to ensure compliance with policies, plans and procedures that have an impact on the companyo the extent of effectiveness and efficiency in the recruitment of resources and at a reasonable cost.• inform officials in the administration, which examined the results of the examination conducted by the internal audit and reached the views and recommendations of the purpose of verifying take measures to address the weaknesses found the actions of staff.• evaluating the plans and actions taken by relevant to address the observations and recommendations contained in the audit report departments in the case of inadequate measures taken are discussing this matter with officials of the staff to make sureThe adequacy of the actions taken.• To assist in the planning, design and development of information systems in order to make sure there is adequate control systems, and that all procedures are checking systems at an appropriate time.• providing advisory services at the request of the Board of Directors, or the audit committee, or executive management to help to improve the effectiveness and efficiency of the company's operations.• carry out investigation of cases of fraud, corruption, or any special checks at the request of the Board of Directors or the Audit Committee or management of the company, or if the availability of internal audit have sufficient evidence to show the possibility of the existence of such cases.• Develop a plan for the review sections to be tested, to be prepared based on an assessment of the risks in the company as a whole

agreed with all.............

I agree with Mr. Atef answer