Câu 260: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

A company has established its environmental audit activity as part of its legal department rather than part of its internal audit activity, which reports to the audit committee. The board has requested that the chief audit executive (CAE) provide an annual opinion on whether environmental risks are being properly addressed. In these circumstances, the CAE should recommend to the audit committee that the internal audit activity:

1. A. Review the recommendations in all environmental audit reports.
2. B. Discuss with the environmental auditors the results of their reviews.
3. C. Periodically carry out a quality assessment of the environmental audit activity. — đáp án hiện tại
4. D. Include a review of environmental issues in some internal audit engagements.