The internal audit function is performing an assurance engagement on the organization’s environmental, social, and...

Vendor: IIA
Product: IIA-CIA-Part2
Update on: Feb 20, 2026
Questions: 747

IIA IIA-CIA-Part2 Question Answer

The internal audit function is performing an assurance engagement on the organization’s environmental, social, and governance (ESG) program. The engagement objective is to determine whether the ESG program’s activities are meeting the program’s established goals. The internal audit function has completed a risk and control assessment of the ESG program's activities. What is the appropriate next step?

Conclude whether the ESG program's activities are meeting the established goals

Communicate the results of the assessment to senior management

Develop recommendations based on the results of the assessment

Perform testing on the activities selected based on the assessment