The board manages the process of developing, approving, and executing the strategic plan of the organization to ensure adequate governance. This responsibility includes aligning the strategic plan with the organization's goals and monitoring its execution, which is a key governance role.
Corporate governance principles; IIA guidance on the role of the board in strategic planning.

Organizing volunteers from the organization to provide periodic plantation skill sharing to farmers represents a corporate social responsibility (CSR) activity. This initiative not only supports community development but also aligns with sustainable agricultural practices, which is especially relevant for an agricultural organization.
This activity focuses on giving back to the community and enhancing sustainability, both key aspects of CSR.
Definitions and examples of CSR in industry guidelines

Workshops are likely the most efficient way for management to self-assess the overall effectiveness of the controls in a 200-person manufacturing department. Workshops can facilitate interactive discussions and group activities that help identify control gaps, understand employee perspectives, and consolidate feedback effectively across a large group.
Best practices in internal control assessments and organizational development literature.

Expense reimbursement fraud typically involves the theft of assets through the submission of false or inflated expense reports, such as fictitious mileage, travel logs, or meal charges. This type of fraud is categorized under the broader concept of asset misappropriation, where employees use their position to steal from the organization through deceitful acts involving expense claims.
IIA Guidance on Types of Fraud

To ensure that auditors develop the appropriate skills for conducting audits, the internal audit activity should encourage continuous professional development and may institute policies promoting certification attainment.
This approach directly supports the development of a proficient audit team equipped with the necessary skills and knowledge to conduct effective audits. Policies that encourage earning certifications such as Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), etc., directly contribute to this objective by setting professional development as a priority within the audit function.
The IIA's Guidelines on Continuing Professional Development and Standards for the Professional Practice of Internal Auditing