[2026] BEAC Certified Professional Environmental Auditor

문제1

The principles of an EH&S audit program are well known, but may be usefully summarized in the following points Except:

A. Submitting recoded status reports to appropriate functional management

B. Understanding and ascertaining maintenance of schedules and records with respect to all operations having EH&S compliance requirements

C. Inspecting facilities, equipment, and personnel performance to evaluate adherence to institutional standards

D. Explaining deviations from the norm and recommending corrective action

정답: A

문제2

Environmental damage:

A. Is the responsibility of the government

B. May be the responsibility of the current landowner

C. A and B only

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

정답: C

문제3

Environmental legislation is designed to:

A. To control and eliminate environmental damage

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

C. Control or eliminate pollution

D. All of the above

정답: D

문제4

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?

A. Controls have not been circumvented by collusion

B. That the management cannot override the system

C. Errors have been prevented or detected

D. Operational efficiency has been achieved according to management plans

정답: C

문제5

Due diligence requires:

A. May require personal monitoring of premises after issuing directives and follow up initiatives relating to hazardous products

B. Requires follow up initiatives on the part of directors

C. Issuing directives to management of a company

D. Cannot be used to avoid responsibility for environmental damage

정답: A

문제6

The protection of the environment is the responsibility:

A. Of both the federal and provincial governments

B. Of the provincial government

C. Of municipal governments

D. Of the federal government

정답: A

문제7

Corporations have already begun to change the way they operate, anticipating an increasingly challenging future. Some interesting developments are:

A. Multi-national workforce

B. Think tanks

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

D. Appointment of environmental experts to corporate boards

정답: C,D

문제8

Engagement letters are:

A. Not required by audit standards

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

C. Required by audit standards

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

정답: A

문제9

The purpose of a quality auditing program is to:

A. Establish commercial intentions

B. Establish written procedures

C. Prevent all unfit products from reaching the customer

D. Provide management with objective feedback

정답: D

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