IIA Exam CPEA Topic 1 Question 84 Discussion

Actual exam question for IIA's CPEA exam

Question #: 84
Topic #: 1

[All CPEA Questions]

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. However, these benefits of audit can be offset by some real and potential costs including:

ATemporary disruption of plant operations

BIncreased liability where one is unable to respond to audit recommendations involving significant capital expenditures

CThe commitment of committees to run the program

DDecreased ammunition for regulators

Show Suggested Answer

Suggested Answer: D

by Darrel at Aug 28, 2024, 05:02 AM

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Meghann

2 months ago

I'm surprised Option D is even an option. Shouldn't we be trying to enhance our relationship with regulators, not sabotage it? This audit program sounds like a lot of work, but it's important to ensure we're meeting environmental standards. Maybe we can bribe the regulators with donuts or something? (Just kidding!)

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Kyoko

1 months ago

Definitely, let's focus on meeting environmental standards and working collaboratively with regulators.

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Billy

1 months ago

Bribing regulators with donuts might not be the best approach, but ensuring we have strong systems in place is key.

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Leslee

2 months ago

I agree, it's important to maintain a good relationship with regulators. Maybe we can focus on improving our environmental management systems to avoid any issues.

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Shaquana

2 months ago

Option D is definitely concerning. We should be working towards compliance, not giving regulators less to work with.

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Jose

3 months ago

This audit program sounds like a real headache, but I guess it's a necessary evil. Option D about decreased ammunition for regulators - that's like saying we should make it harder for the fire department to do their job. Not very smart, if you ask me.

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An

1 months ago

User 3: Agreed, but we also need to consider the potential costs involved.

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Gladys

1 months ago

User 2: Definitely, we need to make sure environmental management systems are in place.

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Sharee

1 months ago

True, but we also need to make sure regulators have the information they need to enforce regulations.

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Gabriele

1 months ago

User 1: Yeah, audits can be a pain, but they're important.

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Lera

1 months ago

I agree, it's important to make sure environmental management systems are being followed.

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Marlon

2 months ago

Yeah, audits can be a pain, but they help keep things in check.

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Lashon

3 months ago

Hmm, the audit program sounds like a necessary evil. Disruption of plant operations, capital expenditures, and bureaucratic overhead are all valid concerns. But hey, at least it won't make regulators' lives easier! (Wink, wink)

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Hubert

2 months ago

D) Decreased ammunition for regulators

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Jovita

2 months ago

C) The commitment of committees to run the program

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Benton

2 months ago

B) Increased liability where one is unable to respond to audit recommendations involving significant capital expenditures

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Mila

3 months ago

A) Temporary disruption of plant operations

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Amber

3 months ago

I agree, the audit program is a verification tool, not a replacement for the existing systems. Option D about decreased ammunition for regulators is a bit concerning. Audits should enhance, not hinder, regulatory compliance.

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Hannah

2 months ago

Yes, it's important to ensure that audits do not decrease the ability to comply with regulations.

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Lewis

3 months ago

I agree, audits should definitely enhance regulatory compliance.

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Nan

3 months ago

Yes, those costs need to be carefully considered before implementing an audit program.

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Brice

3 months ago

I agree, but the potential costs like temporary disruption of plant operations and increased liability are concerning.

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Mona

3 months ago

The audit program is meant to verify the effectiveness of existing environmental management systems, not replace them. Option A, C, and B are valid costs, but D is a bit strange. Why would we want to decrease ammunition for regulators? That seems counterintuitive.

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