Which type of audit has no advisory role regarding the auditee's operations?

An external audit is characterized by its objective role in evaluating the operations and financial statements of an organization without providing any advisory support to the auditee. External auditors are typically independent professionals or firms that assess an organization's compliance with standards, regulations, or financial reporting requirements. Their primary mandate is to provide an impartial opinion based on their findings, ensuring that stakeholders receive accurate information about the organization's performance.

In the context of ISO/IEC 27001, the external auditors assess compliance with information security standards but do not engage in advising the organization on how to improve its operations or compliance. They focus solely on measurement and assurance, which reinforces the integrity and reliability of the audit process. This independence from the auditee's operational decisions distinguishes external audits from other types of audits, like internal audits or compliance audits, which may have a more advisory component in evaluating practices and suggesting improvements.