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)?

ASocial and environmental considerations are required parts of an organization's decision making

BThe Global Reporting Initiative provides standards on required disclosures of CSR.

CCSR activities are overseen and managed by operational management.

DInternal auditors can provide assurance on reported sustainability results.

Show Suggested Answer

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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Pamella

2 days 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

18 days 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

18 days ago

D is the way to go. Internal auditors know their stuff when it comes to verifying those green claims.

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Maryanne

1 days ago

A) Social and environmental considerations are required parts of an organization's decision making

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Reena

27 days ago

A and B sound correct to me. Gotta cover all those sustainability angles, you know?

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Brett

8 days ago

Yes, it's important to consider both social and environmental aspects in decision making.

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Dick

18 days ago

B) The Global Reporting Initiative provides standards on required disclosures of CSR.

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Cammy

20 days ago

A) Social and environmental considerations are required parts of an organization's decision making

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Lilli

1 months ago

I think A is true because organizations should consider social and environmental impacts in their decisions.

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