According to IIA guidance, the scope of a consulting engagement is determined by either the engagement supervisor or the chief audit executive (CAE), and it is finalized before beginning fieldwork. This ensures that the objectives, deliverables, and expectations are clearly defined and agreed upon by all parties involved. This clear definition helps guide the consulting engagement, ensuring that it meets the client's needs and aligns with the internal audit activity's capabilities.
References:
* The Institute of Internal Auditors (IIA) Standards and Practice Advisories.
* IIA's International Professional Practices Framework (IPPF).
* "Internal Auditing: Assurance & Advisory Services" by IIA, Chapter on Consulting Services.