IIA CPEA Exam Practice Test Instant Access

Question 1

Section 3 of the General Principles Guideline (14010) requires that ''the audit should only be undertaken if, after consultation with the client, it is the lead auditor's opinion that:''

AThere are adequate resources to support the audit process

BThere is adequate time to support the audit process

CThere are at least 10 members of audit team to support the audit process

DNone of these

Answer : A

Question 2

One of the early keys to developing a successful program, regardless of the strategy selected, is commitment. Top management's role at this stage is critical. Before any audits are conducted, management must develop and communicate a policy that supports the of an audit program.

AConcept

BFeature

CAgenda

DFunctional area

Answer : A

Question 3

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 4

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 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

Legislation may address environmental problems in which of the following ways:

AMonitoring to ensure compliance

BRegulation of conduct

CProhibition of activities

DAnswers 1 and 2 only

Answer : D

Question 7

Accordingly, many multinational companies have developed global secondary containment standards for hazardous waste, and material containers and tanks. These standards are fairly straightforward and address:

AUniqueness of program

BContainment integrity (e.g., no cracks or open sumps)

CCapacity

DB and C both

Answer : D

IIA Certified Professional Environmental Auditor CPEA Exam Practice Test