Chapter 7: Auditing for Social Aspects
Multiple Choice Questions
- Which of the following statements is true?
- The origins of social audit are most commonly traced to the 1950s.
- The origins of social audit are most commonly traced to the 1960s.
- The origins of social audit are most commonly traced to the 1970s.
- The origins of social audit are most commonly traced to the 1980s.
- Which of the following best sums up the aims of social auditing?
- An assessment of the economic performance of organisations.
- An assessment ofthe social, ethical and environmental performance of organisations.
- An assessment ofwhether organisations are correctly applying relevant accounting standards.
- An assessment ofwhether fraud is occurring within organisations.
- Anti-reports were produced by which of the following organisations?
- Counter Information Services.
- Social Audit Ltd.
- The Ethical Company Organisation.
- Consumers International.
- Which one of the following is an example of a consumer social audit report?
- The Good Shopping Guide.
- Anti-Reports.
- The Avon Rubber report.
- The Salford City Council report.
- Which of the following would NOT normally be considered within the scope of social audit?
- Issues relating to the workforce.
- Issues relating to engagement with the local community.
- Issues relating to compliance with accounting standards.
- Issues relating to the environmental impact of the organisation.
- Which organisation developed one of the earliest known self-generated social audit reports?
- Ethical Consumer.
- Social Audit Network.
- Social Enterprise Partnership.
- Traidcraft plc.
- The main purpose of supply chain audits is to ensure
- that organisations are reporting on social, ethical and environmental performance.
- that organisations with the chain are complying with applicable accounting standards.
- thatrights of the organisations with the chain are protected.
- that the rights of workers with the chain are protected.
- Early social audit was primarily conducted by
- commercial organisations.
- external stakeholders.
- professional accounting firms.
- internal stakeholders.
- Which of the following is NOT a method commonly used in supply chain auditing?
- site inspections.
- interviews with workers, management, local unions and NGOs.
- quantitative analysis.
- document reviews.
- Which of the following is one of the main consumer audit organisations in the UK?
- Social Audit Ltd.
- Counter Information Services.
- The Ethical Company Organisation.
- Consumers International.