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NEW QUESTION # 56
When an organisation needs to determine the resources required for the internal audit programme, which one of the following issues does not impact on the achievement of its intended results?
Answer: A
Explanation:
The correct answer is A .
When determining resources for an audit programme, the organisation should consider issues that directly affect the ability to plan, conduct, report, and follow up audits effectively. Relevant resource considerations include the availability of competent auditors and technical experts , the impact of different time zones , and the availability of necessary documented information .
A). Access by the audit program manager to the competence records of the EMS Manager - Not required The EMS Manager's competence records may be relevant as part of EMS competence evidence during an audit, but access to those records is not a specific resource requirement for managing the internal audit programme . The audit programme manager needs to ensure auditor competence, audit resources, audit methods, timing, and information availability-not specifically the EMS Manager's competence file.
B). Availability of competent auditors and technical experts - Relevant Audits can only achieve reliable results when the audit team has the right competence and technical knowledge.
C). Impact of different time zones - Relevant
This can affect scheduling, remote audits, interviews, communication, and availability of personnel.
D). Availability of the necessary documented information - Relevant
Auditors need access to procedures, records, compliance evidence, operational controls, monitoring data, and other EMS documented information to collect audit evidence.
Therefore, the issue that does not impact the intended results of the internal audit programme is A .
NEW QUESTION # 57
The following statements are related to audit methods. Review each one and select the two that are true:
Answer: B,C
Explanation:
The correct answers are B and D .
B is correct because, during remote or virtual auditing, the auditor must respect confidentiality, information security, privacy, and auditee permissions. Recording people, taking screenshots, or capturing documents should only be done with permission from the auditee. This aligns with audit principles such as confidentiality, professional care, and information security .
D is correct because auditors should use a combination of audit methods to obtain reliable audit evidence.
Audit methods may include interviews, observation of activities, review of documents and records, sampling, remote communication tools, site tours, and review of environmental performance data. Using more than one method helps verify evidence and improves audit confidence.
The other options are incorrect:
A is incorrect because virtual audit evidence is not limited to human interaction. Evidence may also be collected through document review, records, photographs, video, data systems, monitoring reports, permits, procedures, and other non-interactive sources.
C is incorrect because audit sampling methods are determined by the auditor or audit team based on audit objectives, scope, criteria, risk, and available evidence. They do not need to be agreed by the auditee, although the auditee may need to provide access to relevant information.
E is incorrect because auditors are not automatically entitled to take copies of procedures or records off-site.
Taking copies depends on confidentiality rules, certification body procedures, legal restrictions, and auditee permission.
F is incorrect because audit evidence from top management interviews still requires verification where possible. Interview evidence should normally be corroborated using records, observed practices, objectives, environmental performance data, compliance obligations, or other audit evidence. Top management status does not remove the need for verification.
Therefore, the two true statements are B and D .
NEW QUESTION # 58
An organisation has the following environmental policy document displayed in the reception area:
"This organisation is committed to providing electric cables to customers' requirements, in accordance with environmental regulations for their manufacture, use and disposal. The organisation will strive to increase the environmental awareness of its personnel, suppliers, subcontractors and interested parties. Continual environmental improvement is a permanent objective of the organisation. This policy shall be communicated to all employees with the opportunity for them to seek clarification where required. Where required the policy shall be communicated to all interested parties." Referring to the above policy statement, select three options for which the organisation is meeting ISO 14001 requirements.
Answer: A,G,H
NEW QUESTION # 59
XM, a chain of 25 petrol stations, established an EMS following the requirements of ISO 14001, which was third-party certified 10 years ago. You are performing an internal audit before the fourth certification cycle.
During the audit to the EMS Manager (EM), the following dialogue takes place:
You: Could you please give me some details on the inspection of underground tanks in each station?
EM: It's very simple. There is a regulation that requires an annual leak inspection.
You: Who performs these inspections?
EM: I personally contract the inspectors and submit the results to the local authority. These are the certificates submitted last year.
You: I see only 22 certificates. There are three missing.
EM: The tanks of those three stations will be removed next year and replaced by new ones. I phoned the local authority and they told me that I do not need to send any report of the tanks that will be changed.
Which one of the following would be your next question?
Answer: A
Explanation:
According to ISO 14001:2015 Clause 9.1.2 (Compliance Obligations) and Clause 7.4 (Communication):
The organization must retain evidence of compliance obligations and communications with regulatory bodies.
Verbal confirmation from the authority is insufficient; written confirmation ensures objective evidence for audit purposes.
Reference: ISO 14001:2015 Clause 9.1.2, 7.4.
NEW QUESTION # 60
As an audit team member, you are auditing XM, an organisation that processes animal leather products. This is a second-party audit from a potential XM customer.
At the Environmental Manager ' s (EM) office, the dialogue is as follows:
You: Could you please tell me what action XM has implemented to address the requirement of improving environmental performance?
EM: Yes, we had two significant impacts: odour (affecting the population nearby) and pollutants (contaminating the river). In the last management review, we decided to tackle these issues. We introduced cold storage techniques to prevent odour emission and lower the pollutant load in our wastewater stream. We were quite successful in reducing the impact; we are particularly happy to see the level of contaminants in the water discharge quite low now. Before, we were very close to the maximum value accepted by the law. We improved our environmental performance considerably. Do you want to see the data?
You: No thanks, it ' s OK. I noticed that you had an increase in energy consumption. This is a deterioration of XM ' s environmental performance.
EM: Yes, that ' s correct; this is due to the cold storage facilities we had to install, an unintended consequence that we are monitoring on a regular basis to ensure that it does not exceed planned levels.
How would you respond? Select one.
Answer: B
Explanation:
In accordance with ISO 14001:2015 Clause 10.3 (Continual Improvement), the requirement for continual improvement applies to the overall suitability, adequacy, and effectiveness of the environmental management system (EMS) to enhance environmental performance. The standard does not require that every single environmental aspect or performance indicator improve simultaneously across all operational parameters.
Option B is correct because trade-offs and cross-media environmental impacts often occur when implementing operational controls to mitigate primary significant aspects (such as installing refrigeration/cold storage to successfully mitigate severe odour and water pollution). Because XM has formally evaluated this trade-off during management review, controlled the primary significant impacts, and continues to systematically monitor the resulting energy consumption to ensure it remains within planned levels, there is no violation of ISO 14001 requirements.
Option A is incorrect because an auditor cannot mandate specific corrective or improvement actions. Options C and D are incorrect because raising a nonconformity under Clause 10.3 is invalid; overall environmental performance has improved regarding significant aspects, and energy consumption is properly monitored under operational control (Clause 8.1).
References: ISO 14001:2015 Clause 10.3 (Continual improvement), Clause 8.1 (Operational planning and control), Annex A.10.3, and CQI-IRCA ISO 14001 Lead Auditor Curriculum (Evaluating Audit Evidence and Continual Improvement).
NEW QUESTION # 61
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