IIA CPEA Exam Questions Instant Access - No Installation Required

Question 1

Public Environmental Reporting Initiative (PERI) Guidelines's goal is:

ATo standardize the product

BTo standardize the process as much as possible while still allowing each reporting organization the flexibility to determine how best to address each element

CTo setup environmental policy

DTo build organizational excellence

Answer : A, B

Question 2

Most companies will develop audit guidance manuals to set the framework for the program and to ensure:

AThe consistency of the audit

BThe completeness of all audits

CThe efficiency of all audits

DThe consistency, efficiency, and completeness of all audits

Answer : D

Question 3

Legislation in most provinces:

APermits government agencies to clean up the premises where contamination exists

BPermits government agencies to order current landowners to clean up the premises where contamination exists

CRequires the government to clean contaminated properties

DRequires environmental audits be performed

Answer : B

Question 4

Environmental legislation arose in part due to:

AIneffective solutions at common law

BUnsatisfactory requirements for individuals to accept responsibility for environmental issues

CA need to shift the responsibility for pollution to the person causing the environmental damage

DAll of the above

Answer : D

Question 5

If an entity might not be able to disclose the violation within the , the entity should contact the appropriate U.S. EPA office to develop disclosure terms acceptable to the U.S.EPA,

A29-day period

B21-day period

C27-day period

D25-day period

Answer : B

Question 6

Which one of the following combinations of duties is most likely to be considered an acceptable practice from an internal control viewpoint if the combination of duties described are to be performed by the same employee?

Amaintaining the accounts receivable ledger and receiving all cash payments submitted against it

Breceiving all cash payments and depositing the cash payments in the bank

Cmaintaining the perpetual inventory records and receiving all supply deliveries

Dmaintaining the perpetual inventory records and maintaining the accounts receivable ledger

Answer : D

Question 7

Following statements are true about the legal requirements of books accounts for the companies Except:

ABooks of accounts should be preserved for 10 years

BBooks of accounts are to be kept at the registered office of the company

CDirectors can review the books of account during the business hours

DIf a company fails to maintain books of accounts according, it may leads to demolish the entity

Answer : D

IIA Certified Professional Environmental Auditor CPEA Exam Questions