IIA-CIA-PART1 · Question #206
Which of the following describes a responsibility of operating management in an organization's corporate social responsibility (CSR) efforts?
The correct answer is C. Responsible for performing analysis and comparison of CSR reports and performance. Option C is correct because operating management sits at the analytical layer of CSR governance - their function is to review, compare, and interpret CSR data across periods and benchmarks to inform business decisions. They consume reports rather than produce or verify them…
Question
Which of the following describes a responsibility of operating management in an organization's corporate social responsibility (CSR) efforts?
Options
- AResponsible for implementing CSR principles and overseeing of CSR performance.
- BResponsible for performing periodic internal self-verifications of reported CSR results.
- CResponsible for performing analysis and comparison of CSR reports and performance.
- DResponsible for ongoing CSR reporting and accomplishing of performance targets.
How the community answered
(27 responses)- A11% (3)
- B4% (1)
- C81% (22)
- D4% (1)
Explanation
Option C is correct because operating management sits at the analytical layer of CSR governance - their function is to review, compare, and interpret CSR data across periods and benchmarks to inform business decisions. They consume reports rather than produce or verify them.
Why the distractors are wrong:
- A describes senior/executive management, who are responsible for implementing CSR strategy and overseeing overall performance at a governance level.
- B describes internal audit, whose role is independent self-verification and assurance of reported CSR results.
- D describes CSR staff or front-line operational teams, who handle day-to-day reporting activities and are directly accountable for hitting performance targets.
Memory tip: Think of the four roles as a pipeline - senior management sets direction, operational staff executes and reports, internal audit checks the work, and operating management analyzes and compares what was reported. When you see "analysis and comparison," that's the middle-manager function of making sense of data produced by others.
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