Audit Process & Reporting Flashcards
7 cards from real CEA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Audit Process & Reporting flashcards as text
During an environmental audit, which document formally authorizes the audit team to conduct the assessment and defines its scope?
Answer: Audit mandate or charter
The audit mandate or charter is the formal authorization document that defines the audit's authority, scope, objectives, and the team's right of access.
An auditor discovers a compliance violation that poses an imminent threat to human health. What is the MOST appropriate immediate action?
Answer: Notify facility management verbally and immediately in writing
Imminent threats require immediate notification to facility management both verbally and in writing, even before the formal audit report is issued.
What is the primary purpose of audit working papers?
Answer: To provide a record of evidence supporting audit findings and conclusions
Working papers document the evidence gathered, analyses performed, and reasoning behind conclusions, forming the basis for the audit report.
Which of the following BEST describes a 'follow-up audit'?
Answer: An audit verifying that corrective actions from a previous audit were implemented
A follow-up audit specifically examines whether corrective actions agreed upon after a prior audit have been completed and are effective.
When calculating audit sample sizes for record review, the auditor should consider which of the following factors?
Answer: Risk level of the activity, population size, and desired confidence level
Statistically sound sampling requires balancing risk level, total population size, and the confidence level needed to draw defensible conclusions.
Which section of an environmental audit report typically describes the methodology used to conduct the audit?
Answer: Scope and methodology section
The scope and methodology section explains how the audit was conducted, including sampling approaches, document reviews, interviews, and site inspections.
An auditor notices that a facility's stormwater pollution prevention plan (SWPPP) has not been updated following a significant process change. This finding is BEST classified as:
Answer: A significant finding requiring corrective action
Failure to update a SWPPP after a process change is a regulatory compliance gap requiring documented corrective action under Clean Water Act permits.