Which of the following is an advantage of using nongovernmental organization (NGO) members on an assurance team when auditing corporate social responsibility?
A.
Typically less time is needed to train the NGO members on the audit process.
B.
NGO members are often more unbiased and objective
C.
A report with a positive statement from an NGO member is deemed to be more credible. As opposed to auditors.
D.
NGO members are licensed to audit corporate social responsibility.
Including NGO members on an assurance team when auditing corporate social responsibility adds credibility to the audit findings, particularly when these findings are positive. NGOs are generally perceived as independent and dedicated to public interest, which can enhance the perceived impartiality and trustworthiness of the audit results in matters related to social responsibility.
Institute of Internal Auditors (IIA) - Advisory on Assurance Engagement for Corporate Social Responsibility
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