NO.PZ2022072501000001
问题如下：
The aims and objectives for integrating ESG into an investment process may include:
选项：
A.
Meeting requirements under Principles for Responsible Investment (PRI) regulations.
B.
Increasing reputational risk at a firm and investment level.
C.
Meeting internal audit demands.
D.
Improving the quality of engagement and stewardship activities, and increasing investment returns.
解释：
解析：
选项D正确，整合ESG到投资过程中的目标包括满足受托责任和监管的要求，提高企业参与和管理活动的质量，提高投资回报等。
The aims and objectives for integrating ESG into an investment process include：
① meeting requirements under fiduciary duty or regulations;
② meeting client and beneficiary demands;
③ lowering investment risk;
④ increasing investment returns;
⑤ giving investment professionals more tools and techniques to use in analysis;
⑥ improving the quality of engagement and stewardship activities;
⑦ lowering reputational risk at a firm level and investment level.（选项B错误）
理解esg整合的目的不是为了满足内部审计的要求，想进一步提问，内部审计有要求公司进行esg整合吗？内部审计的主要作用有哪些？
