How do assurance services and consulting services differ?

The key difference between assurance services and consulting services is that other employees in the organization can provide consulting services, but only an internal audit activity can provide assurance services. This distinction is important because assurance services require a level of independence and adherence to specific standards that are unique to the internal audit profession. References: IIA definitions and standards for assurance and consulting services, which delineate the roles and limitations of these services within internal audit practices.