Considering the previous text, judge the following item. 

Although there is a movement of people ditching their smartphones in order to have what they think is a better life quality, millions believe digital technology is essential to everyone’s lives. 

      Mars is the fourth planet from the Sun — a dusty, cold, desert world with a very thin atmosphere. Mars is also a dynamic planet with seasons, polar ice caps, canyons, extinct volcanoes, and evidence that it was even more active in the past.
      No other planet has captured our collective imagination quite like Mars.
      In the late 1800s when people first observed the canal-like features on Mars’ surface, many speculated that an intelligent alien species resided there. This led to numerous stories about Martians, some of whom invade Earth, like in the 1938 radio drama, The War of the Worlds. According to an enduring urban legend, many listeners believed the story to be real news coverage of an invasion, causing widespread panic.
      Countless stories since have taken... Ver mais

Judge the following item, based on the previous text.

According to the text, the speculations about extraterrestrial life started in the late 1800s due to canal-like features observed on Mars.

Internal audit’s role in ESG reporting

Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. F... Ver mais

The sentence that best expresses the idea that parties involved in the administration should follow a similar orientation:

Internal audit’s role in ESG reporting

Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. F... Ver mais

Internal audit’s role in ESG reporting

Conversations and focus on sustainability, typically grouped into environmental, social and governance (ESG) issues, are quickly evolving — from activist investor groups and inquisitive regulators pushing for change to governing bodies and C-suite executives struggling to understand and embrace the concept. At the forefront of this new risk area is pressure for organizations to make public commitments to sustainability and provide routine updates to ESG-related strategies, goals, and metrics that are accurate and relevant. However, ESG reporting is still immature, and there is not a lot of definitive guidance for organizations in this space. F... Ver mais

The function of the extract “i.e., risks associated with how organizations operate in respect to their impact on the world around them” (fourth paragraph) is to:

Professional skepticism and why it matters to audit stakeholders

In auditing, the concept of professional skepticism is ubiquitous. Just as a Jedi in Star Wars is constantly trying to hone his understanding of the “force”, an auditor is constantly crafting his or her ability to apply professional skepticism. It is professional skepticism that provides the foundation for decision-making when conducting an attestation engagement.

A brief definition

The professional standards define professional skepticism as “an attitude that includes a questioning mind, being ... Ver mais

Professional skepticism and why it matters to audit stakeholders

In auditing, the concept of professional skepticism is ubiquitous. Just as a Jedi in Star Wars is constantly trying to hone his understanding of the “force”, an auditor is constantly crafting his or her ability to apply professional skepticism. It is professional skepticism that provides the foundation for decision-making when conducting an attestation engagement.

A brief definition

The professional standards define professional skepticism as “an attitude that includes a questioning mind, being ... Ver mais