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Answer (D) is correct . The true statement is given in the seventh principle of PA 1000.C1-1. This principle is titled Internal Audit Foundation for Consulting Services . The principle further states that the internal audit activity is uniquely positioned to perform this type of consulting work based on (a) its adherence to the highest standards of objectivity and (b) its breadth of knowledge about organizational processes, risk, and strategies.

Answer (A) is incorrect because Consulting services may enhance the auditor’s understanding of business processes or issues related to an assurance engagement and do not necessarily impair the auditor’s or the internal audit activity’s objectivity.
Answer (B) is incorrect because The board or audit committee should empower the internal audit activity to perform additional services if they do not represent a conflict of interest or detract from its obligations to the committee.
Answer (C) is incorrect because An organization may find that the internal audit activity is uniquely qualified for some formal consulting tasks; however, management often engages outside consultants for formal consulting engagements.