Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 81

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?

Answer options

• A. Consult on project design and implementation of the CSR program.
• B. Serve as an advisor on internal controls related to CSR.
• C. Identify and prioritize the CSR issues that are important to the organization.
• D. Evaluate the effectiveness of the organization's CSR efforts.

Correct answer: C

Explanation

The correct answer is C because identifying and prioritizing CSR issues is typically a management responsibility, not the role of internal audit. The internal audit is better suited to evaluate effectiveness, advise on internal controls, and consult on project design, as these tasks align more closely with their oversight and assurance functions.