Multiple choice While conducting the environmental audit, SAI should avoid using the findings and conclusions on their internal environmental controls to put the entities in a negative light doubts about the capability of the audit team in view of the technical nature of the audit doubts about the competence and independence of the external experts selected to support the audit None of these Reveal answer Fill a bubble to check yourself A Correct answer Explanation (1) SAI should avoid using the findings and conclusions on their internal environmental controls to put the entities in a negative light.