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

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.