According to ISO 14001:2015 Clause 1 (Scope) and Clause 6.1.2:
Clause 1:
"The purpose of this International Standard is to provide organizations with a framework to protect the environment and respond to changing environmental conditions in balance with socio-economic needs." Clause 6.1.2:
"The organization shall determine the environmental aspects of its activities, products and services that it can control and influence, considering a life cycle perspective." Demonstrating legal compliance (B) is part of the intended outcomes but not the primary purpose.
Tender eligibility (C), financial results (E), and system format (F) are not stated objectives of ISO 14001:2015.
Reference: ISO 14001:2015 Clauses 1, 6.1.2.

The correct answers are B and D .
B is correct because, during remote or virtual auditing, the auditor must respect confidentiality, information security, privacy, and auditee permissions. Recording people, taking screenshots, or capturing documents should only be done with permission from the auditee. This aligns with audit principles such as confidentiality, professional care, and information security .
D is correct because auditors should use a combination of audit methods to obtain reliable audit evidence.
Audit methods may include interviews, observation of activities, review of documents and records, sampling, remote communication tools, site tours, and review of environmental performance data. Using more than one method helps verify evidence and improves audit confidence.
The other options are incorrect:
A is incorrect because virtual audit evidence is not limited to human interaction. Evidence may also be collected through document review, records, photographs, video, data systems, monitoring reports, permits, procedures, and other non-interactive sources.
C is incorrect because audit sampling methods are determined by the auditor or audit team based on audit objectives, scope, criteria, risk, and available evidence. They do not need to be agreed by the auditee, although the auditee may need to provide access to relevant information.
E is incorrect because auditors are not automatically entitled to take copies of procedures or records off-site.
Taking copies depends on confidentiality rules, certification body procedures, legal restrictions, and auditee permission.
F is incorrect because audit evidence from top management interviews still requires verification where possible. Interview evidence should normally be corroborated using records, observed practices, objectives, environmental performance data, compliance obligations, or other audit evidence. Top management status does not remove the need for verification.
Therefore, the two true statements are B and D .

The correct answers are A and E .
A). Advise that the audit team make-up is a decision for the Certification Body - Correct For a certification audit, the Certification Body is responsible for determining the audit team composition.
This includes deciding the number of auditors, required competence, audit duration, technical expertise, impartiality, and ability to cover the full audit scope. The client may express a preference or raise a concern, but the client cannot dictate the audit team structure simply to reduce costs.
E). Suggest asking the Certification Body management to consider the request - Correct The request may be passed to appropriate Certification Body management for review. The Certification Body can consider whether the request is possible without compromising audit duration, competence, impartiality, coverage of the audit scope, or certification requirements. However, any change must remain under the Certification Body's control.
The other options are not appropriate:
B). Advise the EMS Manager that his request can be considered for future audits - Incorrect This avoids the current request rather than addressing it properly. The Certification Body may consider the request now, but only through its own competent review process.
C). Suggest that the EMS Manager choose another Certification Body - Incorrect This is unprofessional and unnecessary. The correct approach is to explain the Certification Body's responsibility and review the request appropriately.
D). Advise that the contract has already been signed and cannot be revised - Incorrect A signed contract does not automatically prevent changes. Changes may be possible if reviewed and approved by the Certification Body, provided audit integrity is maintained.
F). Advise that a remote audit could be conducted instead of an on-site audit - Incorrect Remote auditing cannot simply be substituted to reduce travel expenses. The use of remote audit methods must be justified and must still allow the Certification Body to achieve the audit objectives. For many certification audit activities, especially where operational controls and site conditions must be verified, on-site evaluation may be necessary.
Therefore, the best two responses are A and E .