Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 1

A manufacturing process could create hazardous waste at several production stages, from raw materials handling to finished goods storage. If the objective of a pollution prevention audit engagement is to identify opportunities for minimizing waste, in what order should the following opportunities be considered?
I. Recycling and reuse.
II. Elimination at the source.
III. Energy conservation.
IV. Recovery as a usable product Treatment.

Answer options

• A. V, II, IV, I, III.
• B. IV, II, I, III, V.
• C. I, III, IV, II, V.
• D. III, IV, II, V, I.

Correct answer: B

Explanation

The correct answer is B, which emphasizes recovery as a usable product first, followed by elimination at the source, recycling, and energy conservation. This sequence prioritizes finding immediate solutions to minimize waste before considering other options, making it the most effective approach. The other options either misplace the priority of these opportunities or include steps that should come later in the process.