The IIA recognizes that internal auditors can provide valuable consulting services that support the organization's risk management without compromising their independence. Facilitating risk assessment workshops (option B) is a consulting service that internal auditors can perform, which helps the organization identify and evaluate risks in a structured way. This activity does not involve making management decisions or assuming management responsibilities, preserving the internal audit's advisory role.References:
* IIA Standard 1000: "Consulting Services"