Environmental Accounting And Auditing Question Paper

Environmental Accounting And Auditing

Course:Master Of Environmental Planning And Management

Institution: Kenyatta University question papers

Exam Year:2007

KENYATTA UNIVERSITY
UNIVERSITY EXAMINATIONS 2007/2008
FIRST SEMESTER EXAMINATION FOR THE DEGREE OF MASTER OF ENVIRONMENTAL
STUDIES (PLANNING AND MANAGEMENT)
EPM 622: ENVIRONMENTAL ACCOUNTING AND AUDITING
DATE: FRIDAY, 30TH NOVEMBER 2007
TIME:
9.00 A.M. - 12.00 NOON
INSTRUCTIONS
•
Answer Question 1 and any other TWO
•
Suitable diagrams should be used w:herever they serve to illustrate an answer
Ql
a) What do you understand by the terms:
i)
Environmental Monitoring
ii) Environmental Auditing
(4 Marks)
b) Explain why Environmental Monitoring and Auditing are often referred to as
"Follow-up processes of an Environmental Impact Assessment" (9 Marks)
c) Outline the key areas you would seek answers to if you were to conduct Product
Safety Auditing for a Manufacturing Company in Nairobi
(8 Marks)
d) Describe the procedure for conducting an Environmental Audit Study
(9 Marks)
Q2
Kenya Bureau of Standards (KEBS) and National Environmental
Management Authority (NEMA) as enforcement agencies are required by law to make reference to International and National Standards as they assess levels of compliance among the
existing companies. In view of this:
a) Explain what you understand by the term "Standard"
(5 Marks)
b) Discuss the progressive evolution of International Environmental Standards while
highlighting the specific time-periods, areas of focus and characteristic features
(15 Marks)
Q3
Assuming you have been hired as a consultant
by National
Environmental
Management Authority (NEMA) to develop guidelines for making Environmental
Management System (EMS) an integral component of corporate activities in Kenya:
a) Discuss the fundamental requirements of Environmental Management System
(EMS) which you may recommend to companies in Kenya as they strive to fulfill
the specifications ofISa 14001
(15 Marks)
b) Explain how the adoption ISO' 14001 may benefit companies operating in Kenya
(5 Marks)

Q4 Discuss Quality Management Principles which underscore the relevance of ISO 9001
for improved operations and performance of companies
(20 Marks)
Q5
Describe the contents of an Environmental Audit Report as recommended by the
National Environmental Management Authority (NEMA) Regulations of 2003
(20 Marks)

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