試験IIA-CIA-Part1-JPN トピック5 問題615 スレッド

To ensure compliance with an organization's code of conduct, the chief audit executive should act as an advisor to the committee responsible for reviewing violations of the code. This role allows the CAE to contribute expertise and oversight without directly managing the process, which helps maintain the necessary independence and objectivity of the internal audit function.
IIA guidance on the role of the internal audit in governance, particularly relating to compliance with codes of conduct.