Consider this article, Questions to successfully perform ISO 14001 top management audit - https://advisera.com/14001academy/blog/2019/06/17/iso-14001-top-management-audit-what-questions-to-ask/ as a good start to thinking about an approach to develop a checklist regarding top management.
About leadership – think about questions regarding environmental policy, environmental objectives, and action plans to achieve them. Think about questions regarding management review and system effectiveness.
About environmental aspects – does top management have an idea about what are the main significant environmental aspects and impacts, and how they relate to the environmental policy?
About risks and opportunities – you can always ask if top management knows about the main risks and opportunities, what was done to act upon those risks and opportunities, and if those actions were effective.