auditing

Questions & Answers

Question 45029

Verified

Auditing

"Private standards" are [Multi-select]

Developed by civil society organizations

) Aligned with World Trade Organisation expectations

Based on international consensus processes

Developed by industry associations

Question 45028

Verified

Auditing

In planning their audit, the lead auditor has determined that it is important to reduceaudit risk. What tactics can they employ? [Multi-select]

Increase number of auditors on the team

Increase duration of the audit

Decrease detection risk

Decrease inherent risk

Question 45027

Verified

Auditing

In an audit of an ISO 14001 environmental management system, the auditor findsthat the auditee has an incomplete policy. This would be [Multi-select]

C Qualitativcly material to the audit

C Quantitatively material to the audit

A failure by the auditee in "completeness"

A failure by the auditee in "accuracy"

Question 45026

Verified

Auditing

Financial audits, when compared to sustainability audits [Multi-select]

CHave a longer history of practice and refinement

C Are more closely controlled by audit guidelines

Are often performed by engineers and general consultants

C Rely on a "limited level of assurance"

Question 45025

Verified

Auditing

In a greenhouse gas audit, a sampling approach would reasonably be [Multi-select]

C to maximize the number of people interviewed, to gain as much information on their practices and knowledge

randomize emissions sources at the facility, to ensure a broad coverage of arcasexamined in the audit

target emissions sources at the facility based on magnitude of the emission

C based on the program requirements - for example based on guidelines dictated under a government regulation for reporting GHGS

Question 45024

Verified

Auditing

Nothing has come to our attention to suggest any material modifications to thereported information are required [Multi-select]

C This would be a limited assurance

CThis would be a reasonable assurance

C This is a "pass"

C This is a "fail"

Question 45023

Verified

Auditing

An audit team may include [Multi-select]

Technical expert

Observers

|Other audit team member

O Lead auditor

Question 45022

Verified

Auditing

Specialised "social auditors" have emerged in the last decade, who [Multi-select]

| Visit manufacturing facilities in developing countries, for example at sites that assemble toys, clothing and electronics

Look at issues beyond environmental and quality management

Support standards programs that are operated by or on-behalf of multinational brands

Support brands on issues that concern consumers in rich countries

Question 45021

Verified

Auditing

When interviewing an-site, it is valuable to [Multi-select]

Make your questioning open-ended, to allow for nuance and exploration ofknowledge

C Ask pointed clear questions that have a defined yes/no answers

Sample across a spectrum of employees on-site

CTarget only senior people, who will have authority and management oversight

Question 45020

Verified

Auditing

Obtaining an Environmental Professional designation as an environmental auditor in Canada requires [Multi-select]

Evidence of audit experience

up to 2 years work experience

A university degree

Writing an ethics exam

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