Exam IIA-CIA-Part2 Topic 5 Question 136 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam
Question #: 136
Topic #: 5
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?

Suggested Answer: B Vote an answer

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).
IIA Standard 2010: Planning.
IIA Practice Guide on Coordinating Risk Management and Assurance.

by Murray at Aug 03, 2026, 12:46 AM

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