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

exams IIA-ACCA IIA-ACCA exam 0 Comments

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