New Environmental Regulations Require the Board to Certify That the Organization's

New environmental regulations require the board to certify that the organization's reported pollutant emissions data is accurate. The chief audit executive (CAE) is planning an audit to provide assurance over the organization's compliance with the environmental regulations. Which of the following groups or individuals is most important for the CAE to consult to determine the scope of the audit?

A) The audit committee of the board.
B) The environmental, health, and safety manager.
C) The organization's external environmental lawyers.
D) The organization's insurance department.