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CPEA Exam Name: IIA Certified Professional Environmental Auditor Full version: 84 Q&As Full version of CPEA Dumps Share some CPEA exam dumps below. 1. A good audit protocol: A. Should provide the auditor with an abstract or overview of the key federal, state, and local regulations and requirements relevant to each compliance area at the facility being audited B. Should highlight those key definitions that help the auditor conduct the audit without having to 1 / 5 https://www.certqueen.com/CPEA.html refer to the full text copies of the applicable regulations. The importance of definitions in verifying regulatory compliance areas cannot be over-emphasized. C. Should provide an opportunity to verify that internal company environmental management procedures are understood and adhered to by plant staff D. None of these Answer: A, B, C 2. In a audit program, an important first step is planning a program. Among the decisions to be made are: what is the objective to be achieved, who will be involved, how often will audits be conducted, what laws and regulations will be covered, and should information be kept: A. Documented B. Public C. Confidential D. None of these Answer: C 3. It is also significant that the U.S. EPA may require, as a condition for penalty mitigation, that a description of an entity’s CMS be made: A. Publicly available B. Privately available C. Internationally available D. None of these Answer: A 4. 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: A. Improved information collection B. Better public image with the community and regulators C. More fines and suits D. Improved information transfer Answer: B, D 2 / 5 5. Companies should develop a procedure that includes steps for dealing with these visits. The procedure will deal with items that should be covered prior to, during, and after the inspection. Plant management should have clear guidance on: A. Limits of authority of supervisors and workers B. Objective and scope of the inspection C. Plant personnel who will accompany the inspector D. Illegal counsel participation Answer: B, C 6. 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, A. 29-day period B. 21-day period C. 27-day period D. 25-day period Answer: B 7. 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:” A. There are adequate resources to support the audit process B. There is adequate time to support the audit process C. There are at least 10 members of audit team to support the audit process D. None of these Answer: A 8. Analytical procedures used in planning an audit should focus on identifying which one of the followings? A. Areas that may represent specific risks relevant to the audit B. Material weaknesses in the internal control structure C. The predictability of financial data form individual transactions D. The various assertions that are embodied in the financial report Answer: C 9. The common elements of a compliance inspection procedure can be grouped into procedural categories: A. Physical inspection 3 / 5 B. Pre-inspection preparation C. Opening conference and closing conference D. All of these Answer: D 10. Environmental auditing has been developed for sound business reasons, particularly as a means: A. To help manage resources control affirmatively over time instead of reacting to crises B. To help manage population control affirmatively over time instead of reacting to crises C. To help manage pollution control affirmatively over time instead of reacting to crises D. To help manage fuel shortage control affirmatively over time instead of reacting to crises Answer: C 11. Directors and officers of a corporation: A. May be responsible for environmental damage B. May avoid responsibility for environmental damage if they exercise due diligence C. Cannot be held liable for property damage caused by a corporation D. Are always responsible for environmental damage caused by a corporation Answer: B 12. The assessment audit when compared to a full scope audit: A. Is almost always an internal audit B. Tends to be less in-depth C. Indicates the use of military standards D. Is conducted during the execution phase of the contract Answer: B 13. The factors that affect reasonable assurance include all of the following Except: A. Use of testing (Sampling) B. Interest limitations of accounting and internal control C. Remuneration of the auditor D. Persuasive nature of audit evidence Answer: D 4 / 5 More Hot Exams are available. 350-401 ENCOR Exam Dumps 350-801 CLCOR Exam Dumps 200-301 CCNA Exam Dumps Powered by TCPDF (www.tcpdf.org) 5 / 5 https://www.certqueen.com/promotion.asp https://www.certqueen.com/350-401.html https://www.certqueen.com/350-801.html https://www.certqueen.com/200-301.html http://www.tcpdf.org
