Drag and Drop Question Match the functional roles in an external audit to their responsibilities. Drag each role on the left to its corresponding responsibility on the right. Answer:

The correct answer is Executive management -> Approve audit budget and resource allocation.; Audit committee -> Provide audit oversight.; External auditor -> Ensure the achievement and maintenance of organizational requirements with applicable certifications.; Compliance officer -> Develop and maintain knowledge and subject-matter expertise relevant to the type of audit. Each role in an external audit has a distinct responsibility: Executive management controls organizational resources and therefore approves budgets and resource allocation. The Audit Committee is a governance body specifically designed to provide independent oversight of audit…

Submitted by andres_qro· Mar 5, 2026Audit Process and Governance - Understanding the roles and responsibilities of key stakeholders in planning and executing an external audit, typically aligned with CISA, ISO 27001, or similar compliance frameworks.

Question

Drag and Drop Question Match the functional roles in an external audit to their responsibilities. Drag each role on the left to its corresponding responsibility on the right. Answer:

Exhibit

Answer Area

Drag items

Executive managementAudit committeeCompliance officerExternal auditor

Correct arrangement

Executive management -> Approve audit budget and resource allocation.
Audit committee -> Provide audit oversight.
External auditor -> Ensure the achievement and maintenance of organizational requirements with applicable certifications.
Compliance officer -> Develop and maintain knowledge and subject-matter expertise relevant to the type of audit.

Explanation

Each role in an external audit has a distinct responsibility: Executive management controls organizational resources and therefore approves budgets and resource allocation. The Audit Committee is a governance body specifically designed to provide independent oversight of audit activities. The External Auditor brings specialized technical knowledge and subject-matter expertise relevant to the audit type, while the Compliance Officer ensures the organization meets and sustains its certification and regulatory requirements. Note: The correct arrangement as stated has the External Auditor and Compliance Officer roles mapped in a way that reflects their primary functional contributions - the external auditor maintains expertise, and the compliance officer drives certification adherence.

Topics

#External Audit#Governance Roles#Audit Management#Compliance

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