IIA-CIA-Part2 Exam Dumps | The internal audit function is performing an assurance engagement on the organization's environmental,

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Question 193/295

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?

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

B. Communicate the results of the assessment to senior management

C. Develop recommendations based on the results of the assessment

D. Perform testing on the activities selected based on the assessment

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Question 193/295

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