Which of the following engagements would be considered an appropriate consulting service?

The internal audit activity of a commercial bank routinely performs branch audits for compliance with regulations.

The internal audit activity participates in a cosourcing arrangement with an IT audit firm to test information systems security.

The internal audit activity facilitates biannual training of the risk management team in risk identification methodologies.

The internal audit activity partners with external auditors annually to complete fieldwork required as a part of the external audit exercise.