Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 28

Which of the following professional organizations sets standards for quality and environmental audits?

Answer options

• A. The Committee of Sponsoring Organizations of the Treadway Commission.
• B. The Board of Environmental, Health, and Safety Auditor Certifications.
• C. The International Organization of Supreme Audit Institutions.
• D. The International Standards Organization.

Correct answer: D

Explanation

The International Standards Organization (ISO) is responsible for creating and publishing international standards, including those for quality and environmental audits. The other options listed are related to different aspects of auditing or specific areas of environmental health and safety but do not set the overarching standards in this domain.