CPC Emergency Response & Safety Management 2

Question 1

During a financial system outage, which recovery time objective (RTO) metric is most critical for a controller to establish in advance?

Accepted Answer

Maximum tolerable downtime before business impact becomes severe

Answer

RTO defines the maximum tolerable downtime, which drives all recovery prioritization decisions during an emergency.

Question 2

A controller discovers a significant payroll processing error affecting 500 employees on payday. What is the FIRST action to take?

Accepted Answer

Notify HR and document the scope of the error before taking corrective action

Answer

Scope documentation and cross-departmental notification must precede corrective action to ensure an accurate and coordinated response.

Question 3

Which internal control is most effective at detecting fraudulent disbursements during normal operations before they escalate to an emergency?

Accepted Answer

Segregation of duties between AP entry and approval

Answer

Segregation of duties ensures no single person can initiate and approve a payment, making fraudulent disbursements much harder to execute.

Question 4

A natural disaster destroys the primary accounting office. Which document should the controller access FIRST to guide the response?

Accepted Answer

The business continuity plan (BCP)

Answer

The BCP is the overarching document that coordinates all departmental responses, including finance, during a disaster.

Question 5

Under OSHA regulations, which type of safety training must be provided to employees BEFORE they are exposed to specific workplace hazards?

Accepted Answer

Initial hazard training at the time of hire or reassignment

Answer

OSHA standards require hazard-specific training before exposure occurs, not after an incident or on a delayed schedule.

(CPC) Certified Professional Controller Practice Test