IIA
IIA-CIA-PART2 · Question #19
IIA-CIA-PART2 Question #19: Real Exam Question with Answer & Explanation
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Question
New environmental regulations require the board to certify that the organization's reported pollutant emissions data is accurate. The chief audit executive (CAE) is planning an audit to provide assurance over the organization's compliance with the environmental regulations. Which of the following groups or individuals is most important for the CAE to consult to determine the scope of the audit?
Options
- AThe audit committee of the board.
- BThe environmental, health, and safety manager.
- CThe organization's external environmental lawyers.
- DThe organization's insurance department.
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