IIA-CIA-PART2 · Question #78
An organization has a health and safety division that conducts audits to meet regulatory requirements. The chief health and safety officer reports directly to the CEO. Which of the following…
The correct answer is B. The CAE should coordinate with, and review the work of, the chief health and safety officer to gain. The role of the CAE includes ensuring that all significant risks, including those related to health and safety, are properly managed. Even though the chief health and safety officer reports directly to the CEO, the CAE should still coordinate with and review the work of this…
Question
An organization has a health and safety division that conducts audits to meet regulatory requirements. The chief health and safety officer reports directly to the CEO. Which of the following describes an appropriate role for the chief audit executive (CAE) with regard to the organization's health and safety program?
Options
- AThe CAE has no role to play, because the chief health and safety officer reports to a senior
- BThe CAE should coordinate with, and review the work of, the chief health and safety officer to gain
- CThe CAE should give periodic reports directly to the regulator regarding health and safety issues,
- DThe CAE should hire an independent external specialist to conduct an annual assessment and
How the community answered
(55 responses)- A11% (6)
- B84% (46)
- C4% (2)
- D2% (1)
Explanation
The role of the CAE includes ensuring that all significant risks, including those related to health and safety, are properly managed. Even though the chief health and safety officer reports directly to the CEO, the CAE should still coordinate with and review the work of this officer to understand and evaluate the management of health and safety risks. This helps ensure a comprehensive risk management approach within the organization and supports the overall assurance framework. It is not appropriate for the CAE to have no role (Option A), report directly to the regulator (Option C), or hire an external specialist annually without internal coordination (Option D).
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