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Practicing with Certified Professional Environmental Auditor CPEA exam dumps questions can help you build confidence and reduce exam anxiety. By familiarizing yourself with the types of questions you can expect to see on the CPEA IIA Certified Professional Environmental Auditor exam and mastering the concepts and skills required to answer them, you can approach the exam with greater confidence and a sense of calm. Besides, CPEA dumps questions can help you achieve this level of knowledge and confidence. Study free IIA CPEA exam dumps below.

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1. Your company has been advised that it will be the subject of a pre-award survey. You advise management to prepare for:

A surprise audit

An internal audit

A third party audit

An announced audit

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2. The specific structure of the audit program will vary, depending upon the individual organization.

Probably the most prevalent, though not the only, approach is:

To appoint a corporate audit program director

To assign a small group to this individual

Both of these

Any one of these

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3. What party traditionally has the authority to initiate an audit?

The plant manager

The client

The lead auditor

The auditee

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4. Assuming that an audit team breach of duty occurred during a third party audit, which of the following could potentially initiate liable action?

The audit team

The lead auditor

The audit manager

The auditee management

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5. Corporations have already begun to change the way they operate, anticipating an increasingly challenging future.

Some interesting developments are:

Appointment of environmental experts to corporate boards

Multi-national workforce

Think tanks

Benchmarking studies, Third-party program evaluations and certifications and Voluntary public reporting

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6. The Audit Policy defines an environmental audit the same way as it is defined in the auditing policy: “a systematic, documented, periodic and objective review by regulated entities of facility operations and practices related to meeting environmental requirements.”

Note that this definition covers several types of environmental audits including:

Possible returns

Pollution prevention

EMS audits

Compliance audits

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7. The protection of the environment is the responsibility:

Of the federal government

Of the provincial government

Of both the federal and provincial governments

Of municipal governments

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8. 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:

Uniqueness of program

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

Capacity

B and C both

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9. The purpose of a quality auditing program is to:

Provide management with objective feedback

Establish commercial intentions

Establish written procedures

Prevent all unfit products from reaching the customer

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10. Which one of the following is FALSE about Internal Control Evaluation Checklists (ICEC)?

ICEC is developed to overcome the shortcomings of Internal Control Questionnaire

The rules of constructing ICEC is different than construction of Internal Control Questionnaire

It is designed to determine, whether desirable internal controls are present

It is normally employed where system's information has already been recorded

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11. The common elements of a compliance inspection procedure can be grouped into procedural categories:

Physical inspection

Pre-inspection preparation

Opening conference and closing conference

All of these

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12. The Kyoto Protocol:

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

Is part of the United Nations Convention on climate change?

Is part of an international effort to protect the environment?

All of the above

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13. A CMS under the policy is defined as an “entity’s documented systematic efforts, appropriate to the size and nature of its business, to prevent, detect and correct violations” through the following CMS criteria:

Documentation of policies, standards, and procedures that identify how employees and agents are to meet regulatory requirements

Assignment of responsibility to oversee conformance with these policies, standards, and procedures

Training to communicate the previous year policies

Employee incentives to perform in accordance with the compliance policies, standards, and procedures

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14. An auditor's flow chart of an entity's information system is a diagrammatic representation. It depicts what kind of information?

Program for tests of control

Understanding of the system

Understanding of the types of irregularity that are probable given by the present system

Documentation of the study and evaluation of the system

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15. Process audits are normally:

More extensive than system audits

Performed internally or externally

Less extensive than product audits

Performed externally only

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16. Environmental legislation arose in part due to:

Ineffective solutions at common law

Unsatisfactory requirements for individuals to accept responsibility for environmental issues

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

All of the above

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17. Surprise audits are the general rule for:

Customers only

FDA and EPA audits

Marginal suppliers

Internal audits only

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18. A quality assessment, when compared to a quality audit, is:

Virtually the same thing

Performed only during the contract phase

Less formal

Broader in scope

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19. A business incurring costs for rent accrued at a balance sheet date on space the business occupies should most properly list the rent cost on the business’s balance sheet as which one of the following?

current assets

deferred income

prepaid expenses

current liabilities

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20. The submittals, concise reports on the status of the audit program, should contain the following information at a minimum:

Trends in the number or percentage of repeat findings

Trends in the types of noncompliance items to identify potential corporate wide issues

Development and implementation of an auditor evaluation program

Both A and B

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21. A product quality audit always requires:

An assessment of product conformance

The use of a scoring checklist

An appraisal of process completeness

An examination of processing procedures

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22. Analytical procedures used in planning an audit should focus on identifying which one of the followings?

Areas that may represent specific risks relevant to the audit

Material weaknesses in the internal control structure

The predictability of financial data form individual transactions

The various assertions that are embodied in the financial report

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23. 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:

Documented

Public

Confidential

None of these

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24. The phrase (Scope of an Audit) refers to which one of the followings?

Engagement letters

Audit procedures

Audit evidence

Reasonable assurance

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25. 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:

Improved information collection

Better public image with the community and regulators

More fines and suits

Improved information transfer

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26. To avoid liability for environmental damage caused by a former land owner a prospective purchaser of property should:

Have an environmental audit performed

Carefully review the property

Ask the owner about the use of the property

Avoid purchasing property previously used for industrial purposes

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