最高監査責任者 (CAE) は、経営陣が作成した倫理プログラムの有効性を評価するよう取締役会から依頼されました。次のうち、CAE がとるべき最も適切な措置はどれですか?
正解:C
To evaluate the effectiveness of ethical programs, the most appropriate action for the CAE is to use employee surveys to assess whether the ethical programs are achieving desired outcomes (Option C). Surveys provide direct feedback from employees on the effectiveness and impact of ethical programs, offering insights into whether the programs are understood, accepted, and adhered to by the workforce. This approach aligns with the IIA Standards, specifically Standard 2110: Governance, which includes evaluating the design, implementation, and effectiveness of the organization's ethics-related objectives, programs, and activities.
References:
* IIA Standards, Standard 2110: Governance
* IIA Practice Guide: Evaluating Ethics-related Programs and Activities