摘要：Companies from the entire world are more and more concerned about sustainable development, social responsibility, adopting CSR programs according their stakeholders expectations. This situation can lead first of all to a company image improvement and attractiveness and on the other hand can involve significant risks and opportunities to the organization. In this respect, the internal audit activity according to the International Professional Practices Framework (IP PF) has to identify major risks and to provide assurance to the company stakeholders, board and company' management. This paper tries to design planning and implementing process related to internal audit of CSR strategies and programs
