This is a tough one, but I'm leaning towards option A. Considering the strategies and objectives of the activity is crucial for both assurance and consulting engagements.
I'm going with option C. Internal auditors must not provide assurance or consulting services for an activity they were responsible for in the previous year. Gotta maintain that independence, you know?
Option B seems to be the right answer. The internal auditors are responsible for determining the engagement objectives, scope, and work program for both assurance and consulting services.
I think option D is the correct answer. Both assurance and consulting services involve the internal auditor, the area under review, senior management, and the board.
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