IIA CPEA Exam Questions Instant Access - No Installation Required

Question 1

The principles of an EH&S audit program are well known, but may be usefully summarized in the following points Except:

AUnderstanding and ascertaining maintenance of schedules and records with respect to all operations having EH&S compliance requirements

BInspecting facilities, equipment, and personnel performance to evaluate adherence to institutional standards

CSubmitting recoded status reports to appropriate functional management

DExplaining deviations from the norm and recommending corrective action

Answer : C

Question 2

An effective environmental auditing system will likely include all of the following general elements Except:

AImplicit top management support for environmental auditing and commitment to followup on audit findings

BAdequate team staffing and auditor training

CA process that collects, analyzes, interprets and documents information sufficient to achieve audit objectives

DAn environmental auditing function independent of audited activities.

Answer : A

Question 3

Contamination of property poses a risk to lenders due to:

AThe potential that a lender may be required to take possession of property to realize on a
debt and become responsible for environmental damage on that property

BThe fact that contaminated land is difficult to sell

CThe fact that the lender will not want to take possession of contaminated land to realize on their security

DAll of the above

Answer : A

Question 4

Early in the development of the program, corporate management should designate a senior executive or staff member as the audit program director. This director should be senior enough to establish and maintain the program's:

AViability

BCredibility

CVulnerability

DNone of these

Answer : B

Question 5

Any management program should be evaluated on a basis. Each year, the audit program manager should report to senior management on the successes and failures of the program.

ATerm of business

BPeriodic

CRegular

DBoth A and C

Answer : B

Question 6

The Kyoto Protocol:

AIs a commitment by Canada and other countries to reduce greenhouse gas emissions

BIs part of the United Nations Convention on climate change?

CIs part of an international effort to protect the environment?

DAll of the above

Answer : D

Question 7

A set of roles and responsibilities for the audit program director or manager, for example, might include:

ADetermining, on an annual basis, the sites to be audited, consistent with the corporate audit frequency policy

BMaintaining the auditor training program, including updating the qualified auditor database

CReviewing all draft and final audit reports to ensure that reports meet quality standards and are submitted on time

DAny one of these

Answer : A, B, C

IIA Certified Professional Environmental Auditor CPEA Exam Questions