A Company Has Established Its Environmental Audit Activity as Part

question 399

Multiple Choice

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:

• A) Review the recommendations in all environmental audit reports.
• B) Discuss with the environmental auditors the results of their reviews.
• C) Periodically carry out a quality assessment of the environmental audit activity.
• D) Include a review of environmental issues in some internal audit engagements.

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Definitions:

Jargon

Specialized language used by a particular group or profession that may be difficult for outsiders to understand.

Collaboration

The action of working with someone to produce or create something.

Nonverbal Communication

A form of communication that involves the transmission of messages without the use of words, using body language, facial expressions, gestures, posture, and tone of voice instead.

Connotative Meaning

The emotional and cultural associations attached to a word or phrase, beyond its literal dictionary definition.