An internal audit activity is using the auditing-by-element approach to audit the organization ' s controls around corporate social responsibility. Which of the following would be an element for the internal audit activity to consider?
When using the auditing-by-element approach to audit controls around corporate social responsibility (CSR), working conditions would be a relevant element for the internal audit activity to consider. This element is directly related to the social aspect of CSR, which focuses on the welfare and rights of employees within the organization.
IIA guidance on auditing corporate social responsibility initiatives.
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