How should a chief audit executive learn about emerging risk areas in an organization?

The CAE should remain aware of emerging risks through ongoing communication and collaboration with senior management and other stakeholders. Building strong relationships allows the CAE to obtain early insights into new and developing risks.

Option B (building a risk management process) is management’s responsibility, not internal audit’s. Options C and D involve reviewing processes, but they do not directly expose the CAE to emerging risks in real time.