最新的BEAC CPEA免費考試真題

問題1

Which one of the following is grammatically incorrect?

A. More than half of the forms received last month were incomplete

B. Neither the section head nor the supervisor has signed the evaluation form

C. Every intern and trainee is aware of the security concerns

D. The editorial changes, in addition to the new font, makes the manual more readable

正確答案: D

問題2

Which one of the following combinations of duties is most likely to be considered an acceptable practice from an internal control viewpoint if the combination of duties described are to be performed by the same employee?

A. receiving all cash payments and depositing the cash payments in the bank

B. maintaining the perpetual inventory records and maintaining the accounts receivable ledger

C. maintaining the perpetual inventory records and receiving all supply deliveries

D. maintaining the accounts receivable ledger and receiving all cash payments submitted against it

正確答案: B

問題3

Environmental legislation is designed to:

A. To regulate the quantity of pollutants produced or prohibit their production

B. To control and eliminate environmental damage

C. Control or eliminate pollution

D. All of the above

正確答案: D

問題4

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:

A. Compliance audits

B. EMS audits

C. Possible returns

D. Pollution prevention

正確答案: A,B,D

問題5

An audit program can achieve a variety of objectives. Historically, in most companies, compliance assurance has been the principal objective, with other, secondary objectives evolving along the way. One company's programs include the following five objectives Except:

A. Increase EH&S awareness and continuous learning by audited personnel and auditors

B. Provide assurance of adequate EH&S performance and continuous improvement to the board of directors

C. Ensure division and facility compliance with federal, state, and local EH&S regulations and corporate policies and procedures

D. Ensure labor management accountability for correcting compliance deficiencies identified on audits

正確答案: D

問題6

The process audit may be useful in:

A. Documenting the customer's use of the product

B. Conducting external audits only

C. Verifying conformance to standards and procedures

D. Examining the quality management system

正確答案: C

問題7

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. Plant personnel who will accompany the inspector

B. Objective and scope of the inspection

C. Illegal counsel participation

D. Limits of authority of supervisors and workers

正確答案: A,B

問題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. None of these

B. Vulnerability

C. Credibility

D. Viability

正確答案: C

問題9

Which one of the following is the source document for staff salaries?

A. Approved payrolls

B. Cash memos

C. Accounting statements

D. Vouchers

正確答案: A

最新的BEAC Certified Professional Environmental Auditor - CPEA免費考試真題

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