CPEA 試験問題を無料オンラインアクセス

Directors and officers of a corporation:

• A.Cannot be held liable for property damage caused by a corporation
• B.May be responsible for environmental damage
• C.Are always responsible for environmental damage caused by a corporation
• D.May avoid responsibility for environmental damage if they exercise due diligence

Which one of the following is the source document for staff salaries?

• A.Vouchers
• B.Cash memos
• C.Accounting statements
• D.Approved payrolls

Any audit program must have some bounds under which it operates. Someone must decide which facilities are audited, what they are audited against, and what type of audits will be conducted. In general, audit programs will be responsible for auditing the facility types, for instance:

• A.Joint ventures with majority ownership and operational responsibility
• B.Warehouses and distribution centers on rent
• C.Real estate owned
• D.A and C both

It is also significant that the U.S. EPA may require, as a condition for penalty mitigation, that a description of an entity's CMS be made:

• A.Internationally available
• B.None of these
• C.Privately available
• D.Publicly available

The submittals, concise reports on the status of the audit program, should contain the following information at a minimum:

• A.Trends in the number or percentage of repeat findings
• B.Trends in the types of noncompliance items to identify potential corporate wide issues
• C.Development and implementation of an auditor evaluation program
• D.Both A and B