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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Bernardine

1 days 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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Alexis

7 days 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

8 days 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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Gertude

13 days 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

18 days 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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Abel

20 days ago

I agree with Dion, because internal audit should not be advising on internal controls related to CSR.

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Dion

24 days ago

I think option B would be least appropriate.

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