The most likely reason for an internal auditor failing to identify transactions between the parent organization and a subsidiary is a lack of understanding of the organization. Understanding the organizational structure, including relationships between parent and subsidiary entities, is crucial for identifying and evaluating intercompany transactions. A thorough knowledge of the organization's operations, financial arrangements, and business processes enables auditors to recognize and properly assess such transactions during their audit engagements.
The Institute of Internal Auditors (IIA) Standards, specifically Standard 1210 - Proficiency.
IIA's International Professional Practices Framework (IPPF).
"Internal Auditing: Assurance & Advisory Services" by IIA, Chapter on Understanding the Business and Audit Planning.

The Mission of Internal Audit emphasizes the provision of professional advisory and assurance services. This mission statement highlights that internal auditing is designed to add value and improve an organization ' s operations through a systematic and disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
The IIA ' s Mission of Internal Audit, which clearly outlines the core purpose and focus of internal auditing activities.

The most appropriate idea to include in the CSR policy is that management is responsible for ensuring that the organization's CSR principles are communicated, understood, and integrated into decision-making processes.
This aligns with good corporate governance practices which hold management accountable for embedding CSR into the corporate culture and daily operations of the organization, thus ensuring its effective implementation across all levels.
Corporate governance and CSR integration best practices as documented in business management literature.

The first step in identifying relevant fraud risk factors involves gaining an understanding of the organization ' s business activities. This understanding helps auditors to recognize and evaluate the potential fraud risks present in different areas of the organization. Gathering this information forms the foundation for further analysis and the implementation of appropriate controls.
IIA Guidance on Fraud Risk Assessment

One of the key skills for a chief audit executive (CAE) is the ability to create buy-in with management and other stakeholders for the internal audit function. Buy-in means that management understands and supports the value and role of internal audit, and provides the necessary resources and access. To create buy-in, the CAE should communicate clearly and persuasively the objectives, scope, and benefits of the internal audit engagements.
In this case, the CAE should meet with the general manager to explain why access to write and export specialized reports is required. The CAE should show how these reports will help to test and analyze the controls and processes relevant to the organization's risks and objectives.