Which of the following describes an appropriate role for the chief audit executive (CAE) with regard to the organization’s health and safety program?

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?
A . The CAE has no role to play, because the chief health and safety officer reports to a senior executive.
B . The CAE should coordinate with, and review the work of, the chief health and safety officer to gain an understanding of whether risks related to health and safety are managed properly.
C . The CAE should give periodic reports directly to the regulator regarding health and safety issues, as it is the appropriate regulatory oversight body.
D . The CAE should hire an independent external specialist to conduct an annual assessment and provide assurance over the effectiveness of the health and safety program and the reliability of its reports.

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Answer: B