International Standards for the Professional Practice of Internal Auditing include implementation standards specific to both assurance and consulting activities. A major difference between assurance and consulting activities is that:
　　a.Independence requirements are more restrictive for consulting services.
　　b.The nature and scope of the assurance engagement are determined by the external auditor while the nature and scope of the consulting engagements are determined by the internal auditor.
　　c.The nature and scope of the assurance engagement are determined by the internal auditor while the nature and scope of the consulting engagement are subject to agreement with the engagement client.
　　d.Objectivity is only required for assurance services.
　　Answer:C
　　Choice "C" is correct. The nature and scope of an assurance engagement is determined by the internal auditor, however, the nature and scope of a consulting engagement is subject to agreement with the engagement client.
　　Choice "b" is incorrect. There is no requirement that the scope of assurance engagements be determined by the external auditor and consulting engagements typically involve an agreement with the engagement client.
　　Choice "d" is incorrect. Objectivity is required for both assurance and consulting activities.
　　Choice "a" is incorrect. Independence requirements (e.g., the one year restriction on internal audit activities covering areas in which the auditor had direct involvement) are more restrictive for assurance activities than consulting activities.