CEA Audit Process & Reporting 2

Question 1

During an environmental audit, which document formally authorizes the audit team to conduct the assessment and defines its scope?

Accepted Answer

Audit mandate or charter

Answer

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.

Question 2

An auditor discovers a compliance violation that poses an imminent threat to human health. What is the MOST appropriate immediate action?

Accepted Answer

Notify facility management verbally and immediately in writing

Answer

Imminent threats require immediate notification to facility management both verbally and in writing, even before the formal audit report is issued.

Question 3

What is the primary purpose of audit working papers?

Accepted Answer

To provide a record of evidence supporting audit findings and conclusions

Answer

Working papers document the evidence gathered, analyses performed, and reasoning behind conclusions, forming the basis for the audit report.

Question 4

Which of the following BEST describes a 'follow-up audit'?

Accepted Answer

An audit verifying that corrective actions from a previous audit were implemented

Answer

A follow-up audit specifically examines whether corrective actions agreed upon after a prior audit have been completed and are effective.

Question 5

When calculating audit sample sizes for record review, the auditor should consider which of the following factors?

Accepted Answer

Risk level of the activity, population size, and desired confidence level

Answer

Statistically sound sampling requires balancing risk level, total population size, and the confidence level needed to draw defensible conclusions.

(CEA) Certified Environmental Auditor Practice Test

(CEA) Certified Environmental Auditor Practice Test

CEA Audit Process & Reporting 2