Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 163

According to IIA guidance, which of the following activities is appropriate for an internal auditor to perform with regard to the organization’s corporate social responsibility (CSR) program?

1. Determine whether the organization has adequate controls to achieve its CSR objectives.
2. Facilitate a management self-assessment of CSR controls and results.
3. Consult on the: project design and implementation for the CSR program.
4. Exclude CSR-related external risks that are beyond the control of the organization.

Answer options

• A. 1 and 2 only.
• B. 1, 2 and 3 only.
• C. 2, 3, and 4 only.
• D. 3 and 4 only.

Correct answer: B

Explanation

The correct answer is B because determining the adequacy of controls and facilitating a self-assessment are both within the internal auditor's role to ensure CSR objectives are met. Consulting on project design (option 3) is also acceptable as it aligns with providing guidance on improving CSR initiatives. Options A, C, and D are incorrect because they either exclude necessary activities or include tasks that are not appropriate for an internal auditor.