Absolute Free IIA-CIA-Part2 Exam Practice for Comprehensive Preparation 

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?

the workpapers:

"As a subsidiary of a multinational organization in this particular country, the entity is required to register

annually with the

respective ministry. However, the subsidiary did not submit the required documentation for registration

during the prior year. Failure

to comply with internal and external regulations could lead to penalties or fines from the respective

authorities. It is recommended

that the management of the subsidiary ensures compliance with the relevant legislation. As a recoverable

action, management

should register the subsidiary in the current year as soon as possible."

What part of this narrative represents a condition of the observation made by auditors in the final report?

An internal auditor plans to conduct a walk-through to evaluate the control design of a process. Which of the following techniques is the auditor most likely to use?

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?