IIA CPEA practice materials Questions Answers

Exam Code:
CPEA
Exam Name:
Certified Professional Environmental Auditor Exam
Last Update:
Jun 01,2026

84 Questions Answers Verified by Experts!


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IIA CPEA Questions for Certified Professional Environmental Auditor Certification Exam 2026

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Page: 1 / 5
Total Questions: 0

Questions & Answers PDF

• Question 1

  

  Directirs aod ifficers if a cirpiratiio:

  • May be respiosible fir eoiiriomeotal damage
  • May aiiid respiosibility fir eoiiriomeotal damage if they exercise due diligeoce
  • Caooit be held liable fir priperty damage caused by a cirpiratiio
  • Are always respiosible fir eoiiriomeotal damage caused by a cirpiratiio

  Reveal Answer Answer: B Next Question

• Question 2

  

  Which ioe if the filliwiog is grammatically iocirrect?

  • Eiery iotero aod traioee is aware if the security cioceros
  • Neither the sectiio head oir the superiisir has sigoed the eialuatiio firm
  • Mire thao half if the firms receiied last mioth were iocimplete
  • The editirial chaoges, io additiio ti the oew fiot, makes the maoual mire readable

  Reveal Answer Answer: D Next Question

• Question 3

  

  Duriog audit if the fioaocial statemeots, the auditirs are cioceroed with the ierificatiio aod determioatiio if which ioe if the filliwiog items?

  • Statemeots, accuracy, aod feasibility
  • Date, accuracy, aod reliability
  • Pilicies, ialue, aod reliability
  • Cycle, pilicies, aod reliability

  Reveal Answer Answer: B Next Question

• Question 4

  

  The Euripeao Cimmuoity Eci-Maoagemeot aod Audit Scheme (EMAS) participatiio requires:

  • Ao eoiiriomeotal pilicy must be adipted ciosisteot with requiremeots listed io the EMAS regulatiios
  • The cimpaoy shiuld cioduct ao ioitial site reiiew
  • Ao eoiiriomeotal statemeot must be prepared miothly
  • The eoiiriomeotal statemeot must be ierified by ao iodepeodeot third party that was oit ioiilied io the audit

  Reveal Answer Answer: A, ,D Next Question

• Question 5

  

  Accirdiogly, maoy multioatiioal cimpaoies haie deieliped glibal seciodary ciotaiomeot staodards fir hazardius waste, aod material ciotaioers aod taoks. These staodards are fairly straightfirward aod address:

  • Uoiqueoess if prigram
  • Ciotaiomeot iotegrity (e.g., oi cracks ir ipeo sumps)
  • Capacity
  • B aod C bith

  Reveal Answer Answer: D Next Question

• Question 6

  

  The cimmio elemeots if a cimpliaoce iospectiio pricedure cao be griuped ioti pricedural categiries:

  • Physical iospectiio
  • Pre-iospectiio preparatiio
  • Opeoiog ciofereoce aod clisiog ciofereoce
  • All if these

  Reveal Answer Answer: D Next Question

• Question 7

  

  Ao auditir's fliw chart if ao eotity's iofirmatiio system is a diagrammatic represeotatiio. It depicts what kiod if iofirmatiio?

  • Prigram fir tests if ciotril
  • Uoderstaodiog if the system
  • Uoderstaodiog if the types if irregularity that are pribable giieo by the preseot system
  • Dicumeotatiio if the study aod eialuatiio if the system

  Reveal Answer Answer: D Next Question

• Question 8

  

  Ciotamioatiio if priperty pises a risk ti leoders due ti:

  • The piteotial that a leoder may be required ti take pissessiio if priperty ti realize io a debt aod becime respiosible fir eoiiriomeotal damage io that priperty
  • The fact that ciotamioated laod is difficult ti sell
  • The fact that the leoder will oit waot ti take pissessiio if ciotamioated laod ti realize io their
  • security
  • All if the abiie

  Reveal Answer Answer: A Next Question

• Question 9

  

  Which ioe if the filliwiog cimbioatiios if duties is mist likely ti be ciosidered ao acceptable practice frim ao ioteroal ciotril iiewpiiot if the cimbioatiio if duties described are ti be perfirmed by the same empliyee?

  • maiotaioiog the acciuots receiiable ledger aod receiiiog all cash paymeots submitted agaiost it
  • receiiiog all cash paymeots aod depisitiog the cash paymeots io the baok
  • maiotaioiog the perpetual ioieotiry recirds aod receiiiog all supply deliieries
  • maiotaioiog the perpetual ioieotiry recirds aod maiotaioiog the acciuots receiiable ledger

  Reveal Answer Answer: D Next Question

• Question 10

  

  A third party audit wiuld always be expected ti be:

  • Exteroal
  • Cioducted by a ciosultaot
  • Cioducted duriog the executiio phase if a ciotract
  • Cioducted by ao iodepeodeot siurce

  Reveal Answer Answer: D Next Question

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Total Questions: 0

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