IIA-CIA-PART3 Web TestEngine demo

The chief audit executive (CAE) has access to the external auditors' audit programs and workpapers

The CAE requires that external auditors use the same techniques, methods, and terminology as the internal auditors

The board of directors reviews the materiality and risk assessment performed by external auditors to direct the CAE

The board of directors requires that all final communications by external auditors be reviewed by the CAE