Which of the following best describes a consulting engagement rather an assurance engagement?

Which of the following best describes a consulting engagement rather an assurance engagement?
A . Bank internal auditors review an activity checklist to determine that the loan officer followed proper procedures.
B . The chief financial officer asks for the internal auditor’s opinion regarding whether the new accounting pronouncements were properly and comprehensively adopted
C . An internal auditor is assigned to assess whether a proposed new initiative to convert a customer service system would be cost effective.
D . Senior management asks the internal audit activity to review compliance with customer data security regulations

Answer: B

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