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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Correct Answer:
D
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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Correct Answer:
B
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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Correct Answer:
D
Q: 4
The process audit may be useful in:
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Correct Answer:
C
Q: 5
A well designed Internal Control Questionnaire (ICQ) should incorporate the following Except:
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Correct Answer:
D
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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Correct Answer:
B
Q: 7
Which one of the following is the source document for staff salaries?
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Correct Answer:
A
Q: 8
Most in-house audits should be conducted by:
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Correct Answer:
D
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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Correct Answer:
C
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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Correct Answer:
B, D
Q: 11
Public Environmental Reporting Initiative (PERI) Guidelines’s goal is:
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Correct Answer:
A, B
Q: 12
Any management program should be evaluated on a basis. Each year, the audit program manager
should report to senior management on the successes and failures of the program.
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Correct Answer:
B
Q: 13
What party traditionally has the authority to initiate an audit?
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Correct Answer:
B
Q: 14
The audit program is structured; roles and responsibilities should be defined for each of the
participant categories. These categories include all of the following Except:
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Correct Answer:
D
Q: 15
While considering internal control system of an entity, the auditor is basically concerned that the
system provides reasonable assurance about which one of the following?
