What are the main factors the chief audit executive should provide ?

there are three factors  the chief audit executive  should provide

 1- asses the potential  risk to  the  company  

2- consult with  senior management or legal counsel as appropriate

3- control dissemination  by restricting the use  of  results   

some research shows that all new to role CAE’s must address these3 key challenges:

1.       Defining the role of the audit function

2.       Mastering the business

3.       Leading the audit function