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About this Publication: Internal Auditing An Integrated Approach 3e covers the basic concepts, philosophy and principles underlying the practice of Internal Auditing, and the relationships between the internal auditor, management and the external auditor. Examples of assurance services are assurance (audit) of financial statements, assurance of prospective financial information, assurance of reporting on internal control, assurance of sustainability reporting, and assurance of electronic commerce. 1 The previous two editions were titled Internal Auditing: Assurance Consulting Services, but the name was changed for this edition to Internal Auditing: Assurance Advisory Services. The authors have noticed a shift around the world in the language used to refer to nonassurance services provided by internal auditors. Internal Auditing: Assurance Advisory Services, Fourth Edition. Head, Sridhar Ramamoorti, Cris Riddle, Mark Salamasick, and Paul J. 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