Which of the following would be an element for the internal audit activity to consider?

Posted by: Pdfprep Category: IIA-CRMA Tags: , ,

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?
A . Working conditions.
B . Employees’ families.
C . Marketplace competition.
D . Shareholders and investors.

Answer: B

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