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Q: 1
Any audit program must have some bounds under which it operates. Someone must decide which facilities are audited, what they are audited against, and what type of audits will be conducted. In general, audit programs will be responsible for auditing the facility types, for instance:
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Q: 2
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:
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Q: 3
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?
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Q: 4
The process audit may be useful in:
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Q: 5
A well designed Internal Control Questionnaire (ICQ) should incorporate the following Except:
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Q: 6
The audit which is a review of any part of an entity's operating procedures and methods is known as:
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Q: 7
Which one of the following is the source document for staff salaries?
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Q: 8
Most in-house audits should be conducted by:
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Q: 9
The principles of an EH&S audit program are well known, but may be usefully summarized in the following points Except:
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Q: 10
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:
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