IIA Exam IIA-CIA-Part3-3P Topic 10 Question 53 Discussion

Actual exam question for IIA's IIA-CIA-Part3-3P exam

Question #: 53
Topic #: 10

Which of the following roles would be least appropriate for the internal audit activity to undertake with regard to an organization's corporate social responsibility (CSR) program?

AConsult on project design and implementation of the CSR program.

BServe as an advisor on internal controls related to CSR.

CIdentify and prioritize the CSR issues that are important to the organization.

DEvaluate the effectiveness of the organization's CSR efforts.

Show Suggested Answer

Suggested Answer: D

by Ardella at Sep 19, 2024, 12:39 PM

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Asha

1 months ago

This exam question is really testing our understanding of the internal audit function. I think option A is the least appropriate - the auditors should stay out of the kitchen when it comes to the CSR program design!

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Terrilyn

4 days ago

B) Serve as an advisor on internal controls related to CSR.

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Shalon

8 days ago

A) Consult on project design and implementation of the CSR program.

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Bernardine

2 months ago

Option B seems like the best choice here. The internal audit team should be advising on internal controls, not designing the CSR program. Although, I hear the auditors have a great CSR bake sale every year!

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Nana

4 days ago

B) Serve as an advisor on internal controls related to CSR.

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Jerry

17 days ago

A) Consult on project design and implementation of the CSR program.

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Alexis

2 months ago

Hmm, this is a tricky one. I'm going to go with option C as the least appropriate. The internal audit team should focus on controls and effectiveness, not identifying and prioritizing CSR issues.

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Dean

2 months ago

Interesting question! I'd say option D is the least appropriate, as the internal audit team should evaluate the effectiveness of the CSR efforts, not the organization itself.

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Bronwyn

16 days ago

B) Serve as an advisor on internal controls related to CSR.

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Vanda

17 days ago

A) Consult on project design and implementation of the CSR program.

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Gertude

2 months ago

I disagree, I think option D would be least appropriate because evaluating effectiveness is not the role of internal audit.

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Jaclyn

2 months ago

I think option A would be the least appropriate. The internal audit team should maintain their independence and not be directly involved in the design and implementation of the CSR program.

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