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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Jose

12 days 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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Lashon

19 days 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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Benton

7 days ago

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

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Mila

12 days ago

A) Temporary disruption of plant operations

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Amber

26 days 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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Lewis

10 days ago

I agree, audits should definitely enhance regulatory compliance.

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Nan

1 months ago

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

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Brice

1 months ago

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

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Mona

1 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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Jerlene

10 days ago

Yeah, it's important to have evidence to show regulators that we are compliant.

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Cammy

18 days ago

I agree, decreasing ammunition for regulators doesn't sound like a good idea.

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Nan

1 months ago

I think audit programs are important for verifying environmental management systems.

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