Free Access IIA.IIA-CIA-Part1.v2023-02-22.q207 Practice Test (Page 43)

Question 206

Which of the following is true regarding the stakeholder theory of corporate social responsibility?

A.Competitors are considered stakeholders of the organization

B.Customers' needs are the primary responsibility of the organization

C.An organization has a fiduciary duty to put shareholders' needs first

D.Employees are the organization's best assets and primary responsibility

Question 207

Considering the concepts of organizationwide risk management and the system of internal controls, the internal audit activity as a whole can be considered which of the following types of control?

A.Governance control.

B.Transaction-level control.

C.Process-level control.

D.Management-oversight control.

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Question 206

Question 207

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