When internal auditors perform consulting services that add value and improve an organization’s operations, these services:

A. Impair the internal auditors’ objectivity with respect to an assurance service involving the same engagement client.
B. Would preclude the achievement of assurance from the consulting engagement.

C. Should be consistent with the internal audit activity’s empowerment reflected in the charter.

D. Impose no responsibility to communicate information other than to the engagement client.