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CSRD AUDIT
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Sécurisé
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CSRD AUDIT
1
1. By when does the CSRD aim to introduce reasonable assurance on sustainability data?
Choisissez une ou plusieurs réponses
2024
2026
2028
2030
2
2. What is the mission of internal audit according to the CSRD?
Choisissez une ou plusieurs réponses
A. Produce quarterly financial reports
B. Assess ESG governance and internal responsibilities
C. Sell consulting services
D. Determine audit committee compensation
3
3. Who is authorized to perform sustainability assurance?
Choisissez une ou plusieurs réponses
A. An uncertified internal consultant
B. Any company employee
C. A statutory auditor, an authorized alternative auditor, or an accredited assurance provider
D. A labor union representative
4
4. What is one of internal audit’s key contributions to the CSRD?
Choisissez une ou plusieurs réponses
A. Reduce the number of published reports
B. Improve the reliability, compliance, and relevance of ESG data
C. Optimize marketing return on investment
D. Oversee customer relationships
5
5. What standard is introduced by the CSRD?
Choisissez une ou plusieurs réponses
A. ISO 9001
B. ESRS
C. COSO
D. GRI only
6
6. The limited assurance required by the CSRD mainly concerns:
Choisissez une ou plusieurs réponses
A. External communication campaigns
B. Executives’ personal accounts
C. The process for identifying ESG information to be reported
D. Forecasted budgets
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