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IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 93 Topic 10 Discussion

IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 93 Topic 10 Discussion

IIA-CIA-Part1 Exam Topic 10 Question 93 Discussion:
Question #: 93
Topic #: 10

According to NA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?


A.

To enable Triple Bottom Line reporting capability.


B.

To facilitate the conduct of risk assessment.


C.

To achieve and maintain sustainable development.


D.

To fulfill regulatory and compliance requirements.


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