Final answer:
Paula Pascal engaged an auditor for a consulting engagement or advisory services, which aims to provide recommendations to improve the cash receipts process rather than formal opinions or conclusions. This type of engagement is called multiple choice consulting engagement.
Step-by-step explanation:
As executive director of a small not-for-profit, Paula Pascal has engaged an auditor to assess the cash receipts process for donations with the objective of obtaining recommendations for improvement. This type of engagement, where the auditor is not providing an opinion or a conclusion but instead assessing and providing recommendations for improvement, is commonly referred to as a consulting engagement or advisory services.
In consulting engagements, the auditor draws upon their expertise to analyze current processes and identify potential areas for enhancement. Unlike traditional audits, which result in a formal opinion, the goal here is to improve efficiencies, strengthen controls, and ensure that operations align with the organization's objectives.
This is similar to the role of an evaluator in the provided mini-case studies, where the focus was on assessing programs for congruence with organizational goals and providing recommendations for improvement, even though the outcomes were sometimes sensitive and challenging for the program directors to receive.