In over a decade in this profession, whether as an audit manager, a professor, a lecturer, participating in congresses, or in audit forums, one thing is certain: the great debate surrounding audit consulting. However, although the discussion has been broad and heated, literature on the subject is scarce. This generates questions and difficulties in the implementation of the activity. Thus, my goal with this book is for everyone to understand WHAT IS, WHAT IT IS FOR, and HOW TO DO audit consulting, so that everyone can better understand this important audit activity. The book seeks to guide the Audit units in the performance of consulting work. This starts from the understanding of what this work is and what it is for, through training, planning and execution, to the communication of results, monitoring, and ending with the evaluation of the activity
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