CPEA試験無料問題集（85題）「BEAC Certified Professional Environmental Auditor 認定」

出題：1

Public Environmental Reporting Initiative (PERI) Guidelines's goal is:

A. To standardize the product

B. To build organizational excellence

C. To standardize the process as much as possible while still allowing each reporting organization the flexibility to determine how best to address each element

D. To setup environmental policy

正解：A,C 解答を投票する

出題：2

Environmental damage:

A. Is generally considered the responsibility of the person who has caused the damage

B. A and B only

C. Is the responsibility of the government

D. May be the responsibility of the current landowner

正解：B 解答を投票する

出題：3

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

A. Opening conference and closing conference

B. All of these

C. Pre-inspection preparation

D. Physical inspection

正解：B 解答を投票する

出題：4

A good audit protocol:

A. None of these

B. 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

C. Should provide an opportunity to verify that internal company environmental management procedures are understood and adhered to by plant staff

D. Should highlight those key definitions that help the auditor conduct the audit without having to refer to the full text copies of the applicable regulations. The importance of definitions in verifying regulatory compliance areas cannot be over-emphasized.

正解：B,C,D 解答を投票する

出題：5

Engagement letters are:

A. Used to notify the client about which type of audit opinion will be rendered

B. Required by the SEC for all publicly-held clients

C. Not required by audit standards

D. Required by audit standards

正解：C 解答を投票する

出題：6

Directors and officers of a corporation:

A. Cannot be held liable for property damage caused by a corporation

B. May be responsible for environmental damage

C. Are always responsible for environmental damage caused by a corporation

D. May avoid responsibility for environmental damage if they exercise due diligence

正解：D 解答を投票する

出題：7

A written understanding between the auditor and the client concerning the auditor's responsibility for the discovery of illegal acts is usually set forth in a(n):

A. Client representation letter

B. Management letter

C. Letter of audit inquiry

D. Engagement letter

正解：D 解答を投票する

出題：8

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:

A. Credibility

B. None of these

C. Viability

D. Vulnerability

正解：A 解答を投票する

CPEA試験無料問題集「BEAC Certified Professional Environmental Auditor 認定」