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Question 655 - IIA-CIA-Part1 discussion

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An internal auditor creates a professional development plan to obtain more experience in the organization's environmental, social, and corporate governance initiatives. Which of the following would the auditor include in the plan to support these objectives?

A.

A plan to study for and obtain a certification in nonprofit management.

Answers
A.

A plan to study for and obtain a certification in nonprofit management.

B.

A deadline within the individual development plan to meet the overall engagement objectives.

Answers
B.

A deadline within the individual development plan to meet the overall engagement objectives.

C.

A plan to perform a variety of engagements to develop general skills that could be used to assess environmental, social, and governance initiatives.

Answers
C.

A plan to perform a variety of engagements to develop general skills that could be used to assess environmental, social, and governance initiatives.

D.

A request to attend the organization's committee meeting that is focused on strategic community awareness.

Answers
D.

A request to attend the organization's committee meeting that is focused on strategic community awareness.

Suggested answer: D

Explanation:

To gain experience in environmental, social, and corporate governance (ESG) initiatives, the internal auditor would benefit most from direct exposure to the organization's strategic discussions and decisions related to these areas. Attending committee meetings focused on strategic community awareness will provide the auditor with insights into current ESG practices, challenges, and strategic goals. This involvement will enhance the auditor's understanding of ESG issues and contribute to their professional development plan effectively.

Reference: The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1230 - Continuing Professional Development, and Standard 2100 - Nature of Work.

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asked 03/11/2024
Robert Fox
50 questions
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