The nature and scope of the assurance engagement are determined by the internal auditor.

的性质和范围的参与是保证所确定的内部审计员。

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When performing consulting services the internal auditor should maintain objectivity and not assume management responsibility.

在进行咨询服务，内部审计员应保持客观和不承担管理责任。

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Consulting services generally involve two parties: (1) the person or group offering the advice the internal auditor, and (2) the person or group seeking and receiving the advice the engagement client.

咨询服务一般涉及两个当事方：(1)个人或团体提供咨询意见的内部审计员，和(2)个人或团体寻求和接受咨询的客户的参与。

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Another reason is that the politicians have had most of the hard work done for them by Paul van Buitenen, an internal auditor with the commission who turned whistle-blower and handed out a fat dossier of embarrassing allegations last month.

ECONOMIST: Edith Cresson, Europe��s controversial commissioner

Take its recent conduct in the case of Paul van Buitenen, an internal auditor who leaked documents to the European Parliament late last year showing mismanagement and petty corruption among some commissioners and their staff.

ECONOMIST: Jacob Soderman, wrist-tapper general

Christopher Telano, chief internal auditor at the New York City Health and Hospitals Corp.

WSJ: Grammar, a Victim in the Office