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
Which internationally recognized standard provides guidance on environmental auditing principles, procedures, and competence requirements?
Answer: ISO 19011
ISO 19011 is the international standard providing guidelines for auditing management systems, including environmental audits, covering principles, programs, and auditor competence.
A root cause analysis conducted after an audit finding is MOST useful for:
Answer: Identifying systemic issues that, if corrected, prevent recurrence
Root cause analysis digs beneath symptoms to identify underlying systemic or procedural failures, enabling corrective actions that prevent recurrence rather than just fixing the immediate problem.
When an audit report contains 'attorney-client privileged' findings, this means:
Answer: Legal counsel prepared or directed the audit to protect communications from discovery
Attorney-client privilege may protect audit findings when the audit is conducted at the direction of legal counsel for the purpose of providing legal advice.
The term 'audit program' refers to:
Answer: A set of one or more audits planned for a specific time frame and directed toward a specific purpose
An audit program is the overarching framework that organizes multiple audits over time, aligning them with organizational objectives and risk priorities.
Which of the following BEST describes the purpose of an 'entrance conference' at the start of an environmental audit?
Answer: To introduce the audit team, confirm scope, and establish logistical arrangements
The entrance conference sets the stage for the audit by introducing team members, confirming the audit scope and schedule, and arranging facility access and support.
An auditor finds that a facility's hazardous waste manifests are correctly completed but are filed in an unorganized manner making them difficult to retrieve. This is BEST documented as:
Answer: An observation or opportunity for improvement
Poor filing organization that does not itself violate a specific regulatory requirement is typically documented as an observation or opportunity for improvement, not a violation.
In the CERCLA audit context, which condition MOST increases a facility's liability exposure?
Answer: Having documented evidence of knowing release of hazardous substances without response action
Documented awareness of hazardous substance releases without taking response action significantly increases CERCLA liability because it demonstrates knowing failure to act.