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IIA Exam IIA-CIA-Part1 Topic 5 Question 75 Discussion

Actual exam question for IIA's IIA-CIA-Part1 exam
Question #: 75
Topic #: 5
[All IIA-CIA-Part1 Questions]

An internal audit activity is using the auditing-by-element approach to audit the organization's controls around corporate social responsibility. Which of the following would be an element for the internal audit activity to consider?

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Suggested Answer: A

When using the auditing-by-element approach to audit controls around corporate social responsibility (CSR), working conditions would be a relevant element for the internal audit activity to consider. This element is directly related to the social aspect of CSR, which focuses on the welfare and rights of employees within the organization. Reference: IIA guidance on auditing corporate social responsibility initiatives.


by Breana at Jun 14, 2025, 09:19 AM

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Barrett
25 days ago
Shareholders and investors? Hmm, I guess you could argue that they're stakeholders, but I don't know if that's the main focus of a corporate social responsibility audit. Seems a bit off-target to me.
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Aaron
4 days ago
B) Employees' families.
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Della
11 days ago
A) Working conditions.
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Evette
28 days ago
I think shareholders and investors should also be considered, as they have a stake in the organization's CSR efforts.
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Grover
1 months ago
Marketplace competition? Come on, that's got nothing to do with corporate social responsibility. This is about how the company treats its own people and the community, not how it stacks up against the competition.
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Sherman
1 months ago
I agree with Julie, working conditions are crucial for corporate social responsibility.
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Sonia
1 months ago
Employees' families? Seriously? I mean, I get that they're important, but that's a bit of a stretch for an internal audit. What's next, auditing the company picnic?
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Julie
1 months ago
I think the element to consider would be working conditions.
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Colette
1 months ago
Working conditions? Duh, that's like the most obvious element to consider for corporate social responsibility. Gotta keep the employees happy, right?
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Elvera
2 days ago
Exactly, it's crucial for the organization to prioritize the well-being of its employees.
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Alba
3 days ago
Yeah, happy employees lead to a better work environment.
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Marcos
4 days ago
Working conditions are definitely important for corporate social responsibility.
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Shannan
5 days ago
D) Shareholders and investors
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Lynelle
21 days ago
C) Marketplace competition.
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Viki
27 days ago
B) Employees' families.
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Lawrence
28 days ago
A) Working conditions.
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