Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 55

Which of the following statements is true regarding the roles and responsibilities associated with a corporate social responsibility (CSR) program?

Answer options

• A. The board has overall responsibility for the internal control processes associated with the CSR program.
• B. Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with the CSR program.
• C. The internal audit activity is responsible for ensuring that CSR principles are integrated into the organization's policies and procedures.
• D. Every employee has a responsibility for ensuring the success of the organization's CSR objectives.

Correct answer: D

Explanation

The correct answer is D because every employee contributes to the success of CSR objectives, fostering a culture of responsibility. Options A, B, and C incorrectly assign the primary responsibility to specific groups rather than recognizing the collective role of all employees in achieving CSR goals.