IIA CPEA Exam Questions Instant Access - No Installation Required

Question 1

A CMS under the policy is defined as an ''entity's documented systematic efforts, appropriate to the size and nature of its business, to prevent, detect and correct violations'' through the following CMS criteria:

ADocumentation of policies, standards, and procedures that identify how employees and agents are to meet regulatory requirements

BAssignment of responsibility to oversee conformance with these policies, standards, and procedures

CTraining to communicate the previous year policies

DEmployee incentives to perform in accordance with the compliance policies, standards, and procedures

Answer : B, D

Question 2

Environmental auditing has been developed for sound business reasons, particularly as a means:

ATo help manage resources control affirmatively over time instead of reacting to crises

BTo help manage population control affirmatively over time instead of reacting to crises

CTo help manage pollution control affirmatively over time instead of reacting to crises

DTo help manage fuel shortage control affirmatively over time instead of reacting to crises

Answer : C

Question 3

Due diligence requires:

AIssuing directives to management of a company

BRequires follow up initiatives on the part of directors

CMay require personal monitoring of premises after issuing directives and follow up initiatives relating to hazardous products

DCannot be used to avoid responsibility for environmental damage

Answer : C

Question 4

The European Community Eco-Management and Audit Scheme (EMAS) participation requires:

AAn environmental policy must be adopted consistent with requirements listed in the EMAS regulations

BThe company should conduct an initial site review

CAn environmental statement must be prepared monthly

DThe environmental statement must be verified by an independent third party that was not involved in the audit

Answer : A, D

Question 5

The specific structure of the audit program will vary, depending upon the individual organization. Probably the most prevalent, though not the only, approach is:

ATo appoint a corporate audit program director

BTo assign a small group to this individual

CBoth of these

DAny one of these

Answer : C

Question 6

An audit program is first and foremost a verification program. It is not meant to replace existing environmental management systems at the corporate (e.g., regulatory updating), division (e.g., capital planning for pollution control expenditures) or plant (e.g., NPDES discharge monitoring) levels. Indeed, the program should be designed to verify that these environmental management systems do, in fact, exist and are in use. On the positive side, audits can result in a number of significant benefits, including:

AImproved information collection

BBetter public image with the community and regulators

CMore fines and suits

DImproved information transfer

Answer : B, D

Question 7

A well designed Internal Control Questionnaire (ICQ) should incorporate the following Except:

ABe a sufficient source of data for the evaluation of internal controls

BIdentity the internal control system's strengths and weaknesses

CBe organized by individual functional organizations

DShould include simple yes or no responses but no narrative responses

Answer : D

IIA Certified Professional Environmental Auditor CPEA Exam Questions