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:

AA source of damaging evidence of assets

BA source of damaging evidence of liability

CA secure insurance at reasonable cost

DAll of these

Show Suggested Answer

Suggested Answer: A

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

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Jade

1 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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Kathrine

1 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

15 days ago

C) A secure insurance at reasonable cost

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Huey

18 days ago

B) A source of damaging evidence of liability

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Trina

20 days ago

A) A source of damaging evidence of assets

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Dominic

2 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

15 days ago

D) All of these

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Emily

23 days ago

C) A secure insurance at reasonable cost

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Narcisa

1 months ago

B) A source of damaging evidence of liability

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Nickolas

1 months ago

A) A source of damaging evidence of assets

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Irma

2 months ago

But what about option D) All of these? It could be a combination of assets and liabilities.

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Alfred

2 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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