Which of the following statements is true with regard to services provided by the internal...

According to IIA standards, both assurance and consulting engagements require a final engagement report. This report communicates the results and recommendations of the internal audit activity's findings, regardless of the type of engagement. The final engagement report is critical for ensuring transparency and accountability in both assurance and consulting services, providing essential feedback to stakeholders.

The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing.