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IIA Exam CPEA Topic 1 Question 97 Discussion

Actual exam question for IIA's CPEA exam
Question #: 97
Topic #: 1
[All CPEA Questions]

An auditing program is also one of many tools needed to develop and maintain an effective environmental management program. But identification of the deficiencies in compliance and management is only the first step. An organization must be willing to correct violations and other deficiencies and root causes in order to achieve improved results. If an organization is unwilling to act upon the discovered deficiencies, the audits may become:

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Suggested Answer: A

by Alaine at Mar 09, 2025, 04:54 AM

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Jade
3 months ago
I'm going with B. An organization that ignores audit findings is just asking for lawsuits and regulatory headaches. Better to face the music and fix the problems before they become bigger issues.
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Eden
1 months ago
C) A secure insurance at reasonable cost
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Katie
1 months ago
B) A source of damaging evidence of liability
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Frederic
1 months ago
A) A source of damaging evidence of assets
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Kathrine
3 months ago
Ha! I bet the person who wrote this question has a dark sense of humor. 'A source of damaging evidence' - that's a nice way to say 'shooting yourself in the foot'.
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Viola
2 months ago
C) A secure insurance at reasonable cost
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Huey
2 months ago
B) A source of damaging evidence of liability
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Trina
2 months ago
A) A source of damaging evidence of assets
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Dominic
3 months ago
D, all of these. The audits can expose both assets and liabilities, and if the organization doesn't address the problems, it's just setting itself up for trouble down the line.
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Nicolette
2 months ago
D) All of these
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Emily
2 months ago
C) A secure insurance at reasonable cost
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Narcisa
3 months ago
B) A source of damaging evidence of liability
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Nickolas
3 months ago
A) A source of damaging evidence of assets
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Irma
3 months ago
But what about option D) All of these? It could be a combination of assets and liabilities.
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Alfred
3 months ago
I think the answer is B. The audits can become a source of damaging evidence of liability if the organization doesn't act on the deficiencies. Sweeping issues under the rug is never a good idea.
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Ruth
1 months ago
Audits are meant to help organizations improve, not to cause more problems.
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Adell
2 months ago
Correct, not addressing issues can result in liabilities for the organization.
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Felix
2 months ago
It's important for organizations to take action and improve their environmental management.
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Mendy
2 months ago
I agree, ignoring deficiencies can lead to serious consequences.
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Stephane
3 months ago
I agree with Ligia. Audits can reveal liabilities that need to be addressed.
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Ligia
3 months ago
I think the answer is B) A source of damaging evidence of liability.
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