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IIA Exam IIA-CIA-Part1 Topic 8 Question 74 Discussion

Actual exam question for IIA's IIA-CIA-Part1 exam
Question #: 74
Topic #: 8
[All IIA-CIA-Part1 Questions]

Which of the following is true about corporate social responsibility (CSR)?

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Suggested Answer: D

Internal auditors can indeed provide assurance on reported sustainability results. This involves evaluating the accuracy and completeness of an organization's sustainability reporting and verifying that the reported information reflects actual performance. This role aligns with the broader assurance and advisory functions of internal audit, ensuring that CSR disclosures are reliable and credible.


The Institute of Internal Auditors (IIA) Standards and Practice Advisories.

Global Reporting Initiative (GRI) Standards.

'Internal Auditing: Assurance & Advisory Services' by IIA, Chapter on CSR and Sustainability Reporting.

by Deeanna at May 01, 2025, 06:59 AM

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Tyisha
1 months ago
Haha, I bet the answer is B. Everyone loves a good reporting initiative, even when it comes to corporate do-gooding.
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Marshall
5 days ago
A) Social and environmental considerations are required parts of an organization's decision making
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Deonna
1 months ago
I'm leaning towards C. Operational management is where the real CSR action happens, am I right?
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Kattie
9 days ago
C) CSR activities are overseen and managed by operational management.
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Nu
10 days ago
B) The Global Reporting Initiative provides standards on required disclosures of CSR.
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Alita
11 days ago
A) Social and environmental considerations are required parts of an organization's decision making
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Angella
1 months ago
C) CSR activities are overseen and managed by operational management.
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Fallon
1 months ago
A) Social and environmental considerations are required parts of an organization's decision making
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Pamella
2 months ago
I'm not sure about C, but I think D is true because internal auditors can provide assurance on sustainability results.
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Kina
2 months ago
I agree with Lilli, but I also think B is true because the Global Reporting Initiative sets standards for CSR disclosures.
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Tamar
2 months ago
D is the way to go. Internal auditors know their stuff when it comes to verifying those green claims.
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Blossom
1 months ago
D) Internal auditors can provide assurance on reported sustainability results.
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Geraldo
1 months ago
B) The Global Reporting Initiative provides standards on required disclosures of CSR.
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Maryanne
2 months ago
A) Social and environmental considerations are required parts of an organization's decision making
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Reena
2 months ago
A and B sound correct to me. Gotta cover all those sustainability angles, you know?
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Lashon
2 months ago
Definitely, having standards for disclosures helps ensure transparency in CSR efforts.
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Brett
2 months ago
Yes, it's important to consider both social and environmental aspects in decision making.
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Dick
2 months ago
B) The Global Reporting Initiative provides standards on required disclosures of CSR.
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Cammy
2 months ago
A) Social and environmental considerations are required parts of an organization's decision making
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Lilli
3 months ago
I think A is true because organizations should consider social and environmental impacts in their decisions.
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