Actual GRCA Test Material Makes You More Efficient - Test4Engine
Actual GRCA Test Material Makes You More Efficient - Test4Engine
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Tags: Pass GRCA Exam, Best GRCA Study Material, GRCA Latest Exam Price, Training GRCA Tools, GRCA Answers Free
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OCEG GRCA Exam Syllabus Topics:
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Best GRCA Study Material & GRCA Latest Exam Price
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OCEG GRC Auditor Certification Exam Sample Questions (Q17-Q22):
NEW QUESTION # 17
Producing Value and Protecting Value are trade-offs. You CANNOT do both at the same time. *
- A. False
- B. True
Answer: A
Explanation:
The statement that producing value and protecting value are trade-offs and cannot be done at the same time is false. In fact, both can and should be pursued concurrently. Effective governance, risk management, and compliance (GRC) strategies integrate the production of value (achieving business objectives and growth) with the protection of value (safeguarding assets, ensuring compliance, and managing risks). This integrated approach ensures sustainable performance and long-term success. Organizations that balance both aspects can achieve principled performance by reliably achieving objectives, addressing uncertainty, and acting with integrity.References:
* ISO 31000:2018 - Risk management - Guidelines
* COSO Enterprise Risk Management - Integrating with Strategy and Performance
NEW QUESTION # 18
When planning an Assessment, it is important to
- A. NOT include the personnel who perform the work being assessed. They will pollute the process.
- B. INCLUDE the personnel who perform the work being assessed. They will help to inform Assessment staff and help to adjust parameters if necessary.
Answer: B
Explanation:
Including the personnel who perform the work being assessed in the planning process is important because they possess valuable insights and knowledge about the processes and controls in place. Their involvement helps to ensure that the assessment is accurately scoped and relevant parameters are set. They can provide context and clarify operational details, contributing to a more effective and targeted assessment. Moreover, their engagement can foster a cooperativeenvironment and facilitate smoother assessment execution.
References:
* ISO 19011:2018 - Guidelines for auditing management systems
* COSO Internal Control - Integrated Framework
NEW QUESTION # 19
It is important to write the Assessment Report without the help of personnel who conduct the work being assessed
- A. True. Never involve those being assessed in anything.
- B. False. Always confirm observations and even recommendations because you might be mistaken.
Answer: B
Explanation:
It is important to confirm observations and recommendations with personnel who conduct the work being assessed. Engaging with them ensures accuracy and relevance in the findings and recommendations, as they provide context and insights that the assurance team might not have. This collaboration helps to avoid misunderstandings and ensures that the recommendations are practical and feasible for implementation.
References:
* ISO 19011:2018 - Guidelines for auditing management systems
* COSO Internal Control - Integrated Framework
NEW QUESTION # 20
What level of assurance is required for an assessment?
- A. Medium
- B. Low
- C. An assessment may target any level of assurance. The key is to define this level prior to setting the purpose and parameters.
- D. High
Answer: C
Explanation:
The level of assurance required for an assessment can vary depending on the purpose, scope, and objectives of the assessment. It is crucial to define the desired level of assurance (low, medium, or high) before beginning the assessment to ensure that the approach, methodology, and resources allocated are appropriate. This helps in setting clear expectations and aligning the assessment process with the organization's risk tolerance and regulatory requirements.References:
* ISO 19011:2018 - Guidelines for auditing management systems
* COSO Enterprise Risk Management - Integrating with Strategy and Performance
NEW QUESTION # 21
When writing a complete recommendation it is important to include
- A. General comments about how to fix the problem
- B. Recommendation with suggested or mandatory requirements to comply with to fix the problem
Answer: B
Explanation:
When writing a complete recommendation, it is important to include specific suggestions or mandatory requirements to comply with in order to fix the problem. This ensures that the recommendation is actionable and provides clear guidance on what needs to be done to address the issue. General comments may not provide enough detail or direction for effective implementation. Clear, detailed recommendations help organizations understand the necessary steps to mitigate risks and improve controls.References:
* ISO 19011:2018 - Guidelines for auditing management systems
* COSO Internal Control - Integrated Framework
NEW QUESTION # 22
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