Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 130

Which of the following is an advantage of using nongovernmental organization (NGO) members on an assurance team when auditing corporate social responsibility?

Answer options

• A. Typically less time is needed to train the NGO members on the audit process.
• B. NGO members are often more unbiased and objective.
• C. A report with a positive statement from an NGO member is deemed to be more credible.
• D. As opposed to auditors, NGO members are licensed to audit corporate social responsibility.

Correct answer: B

Explanation

The correct answer is B because NGO members often come from a non-profit background, which can provide a more impartial perspective in the audit process. Options A and D are incorrect as they do not accurately reflect the training needs or licensing requirements of NGO members compared to traditional auditors. Option C, while it may hold some truth, does not address the core advantage of objectivity that NGO members bring to the audit team.