Business advice to audit clients

Offering business advice to audit clients creates a potential self?review threat to objectivity. It depends on the sort of advice offered but it is possible that the auditor in consequent years may have to audit aspects of the business affected by the advice given. This would be particularly relevant if the practitioner provided advice with regard to systems design.

maam apart from systems design can you give examples of other business advices that could potentially cause self review threat?

Many thanks in advance:)