IIA CPEA Exam Practice Test Instant Access

Question 1

Environmental damage:

AIs generally considered the responsibility of the person who has caused the damage

BMay be the responsibility of the current landowner

CIs the responsibility of the government

DA and B only

Answer : D

Question 2

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 3

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

Question 4

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 5

Audit programs are typically designed to meet one or more of the following objectives Except:

AAssuring compliance with regulations

BDetermining liabilities

CTracking and removing of compliance costs

DIncreasing environmental awareness

Answer : C

Question 6

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 7

Environmental legislation is designed to:

AControl or eliminate pollution

BTo control and eliminate environmental damage

CTo regulate the quantity of pollutants produced or prohibit their production

DAll of the above

Answer : D

IIA CPEA Certified Professional Environmental Auditor Exam Practice Test