Practice Test Geeks(CPC) Certified Professional Controller Practice Test
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Emergency Response & Safety Management Flashcards

7 cards from real CPC practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

Read the first 7 Emergency Response & Safety Management flashcards as text

  1. During a financial system outage, which recovery time objective (RTO) metric is most critical for a controller to establish in advance?

    Answer: Maximum tolerable downtime before business impact becomes severe

    RTO defines the maximum tolerable downtime, which drives all recovery prioritization decisions during an emergency.

  2. A controller discovers a significant payroll processing error affecting 500 employees on payday. What is the FIRST action to take?

    Answer: Notify HR and document the scope of the error before taking corrective action

    Scope documentation and cross-departmental notification must precede corrective action to ensure an accurate and coordinated response.

  3. Which internal control is most effective at detecting fraudulent disbursements during normal operations before they escalate to an emergency?

    Answer: Segregation of duties between AP entry and approval

    Segregation of duties ensures no single person can initiate and approve a payment, making fraudulent disbursements much harder to execute.

  4. A natural disaster destroys the primary accounting office. Which document should the controller access FIRST to guide the response?

    Answer: The business continuity plan (BCP)

    The BCP is the overarching document that coordinates all departmental responses, including finance, during a disaster.

  5. Under OSHA regulations, which type of safety training must be provided to employees BEFORE they are exposed to specific workplace hazards?

    Answer: Initial hazard training at the time of hire or reassignment

    OSHA standards require hazard-specific training before exposure occurs, not after an incident or on a delayed schedule.

  6. A controller is preparing a crisis budget for a 30-day operational disruption. Which cost category should be given the HIGHEST priority in funding allocation?

    Answer: Employee compensation and critical vendor payments

    Employee compensation and critical vendor payments sustain core operations and legal obligations during a crisis period.

  7. Which financial ratio is most useful for assessing a company's immediate ability to meet emergency cash obligations?

    Answer: Cash ratio

    The cash ratio (cash and equivalents divided by current liabilities) measures the strictest form of short-term liquidity for emergency obligations.