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IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 14 Topic 2 Discussion

IIA Internal Audit Fundamentals IIA-CIA-Part1 Question # 14 Topic 2 Discussion

IIA-CIA-Part1 Exam Topic 2 Question 14 Discussion:
Question #: 14
Topic #: 2

Which of the following statements is true regarding corporate social responsibility (CSR)?


A.

Many of the areas explored by CSR are normally included in an audit universe or annual audit plan


B.

Despite significant corporate resources spent on CSR reporting investors generally do not rely on CSR information


C.

Unlike many other areas of reporting responsibilities impacting stakeholders, CSR is largely voluntary


D.

Typically operating management does not have a major role to play based on the public nature of reporting


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