This article aims to investigate, especially in a quantitative way, the adherence of internal audits of the Federal Institutes of Education, Science and Technology to the consultancy service. To this end, exploratory research was carried out, with the analysis of the Annual Internal Audit Reports (RAINT) of the 38 existing institutions, between the years 2018 and 2021, totaling 148 documents. Searching for key words on the topic, namely “consultancy”, “advisory”, “facilitation”, “advisory”, “advice”, it was possible to identify reports that did or did not contain any mention and, then, analyze the content of the reference. In addition to documentary research, the methodology of this work complements bibliographical research. The statistics also demonstrate a gradual adherence to the topic on the part of the internal audits of the Federal Institutes. Consulting actions are frequently seen relating to the implementation of risk management and the improvement of integrity in organizations, as well as the participation of auditors in working groups. Attention was drawn to the identification in the RAINTs of activities related to support in the preparation of the Management Report and administrative activities, in addition to clarifications on audit actions such as consultancy or assistance. The analysis also showed that some of the reported actions are close to the so-called co-management, and that some work described as consultancy indicates the carrying out of legality analysis, an activity that falls within the scope of the exclusive competence of the Attorney General's Office.