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質問 # 16
Which of these roles is allowed to conduct assurance?
- A. Compliance
- B. Operators
- C. Board
- D. Any and all of these roles can conduct assurance activities given the proper purpose and parameters.
- E. Internal Controls
- F. Information Security
- G. Management
- H. Senior Management
- I. Internal Audit
- J. Risk Management
正解：D
解説：
Any and all of the listed roles can conduct assurance activities provided they have the appropriate purpose and parameters defined. Assurance activities are not limited to a specific function but can be performed by various roles within an organization, such as Internal Audit, Compliance, Risk Management, and Information Security, among others. The key is that these roles must operate with the proper scope, authority, and independence to provide credible and reliable assurance.References:
* COSO Internal Control - Integrated Framework
* ISO 31000:2018 - Risk management - Guidelines
質問 # 17
To evaluate operating effectiveness
- A. Conduct control testing
- B. Conduct substantive testing
正解：A
解説：
To evaluate the operating effectiveness of controls, conducting control testing is essential. Control testing involves examining whether controls are operating as intended and are effective in mitigating risks. This type of testing assesses the design and implementation of controls to ensure they are functioning properly and achieving their intended purpose. Substantive testing, on the other hand, focuses on verifying the accuracy and validity of transactions and data, rather than the effectiveness of controls.References:
* COSO Internal Control - Integrated Framework
* ISO 31000:2018 - Risk management - Guidelines
質問 # 18
A NEGATIVE assurance opinion or statement is
- A. A statement that the assessment didn't observe anything that makes us doubt whether subject matter conforms to the suitable criteria and is free from meaningful misunderstanding.
- B. A statement that the assessment encountered some limitations in what can be concluded and outside of those limitations a positive or negative statement can be offered.
- C. An affirmative statement that subject matter conforms to the suitable criteria and is free from meaningful misunderstanding
正解：A
解説：
A NEGATIVE assurance opinion or statement indicates that, based on the procedures performed and evidence obtained, the assurance provider did not identify any reasons to believe that the subject matter does not conform to the applicable criteria. This form of opinion does not provide absolute assurance but rather limited assurance, suggesting that nothing came to the auditor's attention that causes them to believe the subject matter is not fairly stated.References:
* AICPA Auditing Standards
* IIA Standards for the Professional Practice of Internal Auditing
質問 # 19
When inspecting information, the Content Criteria provides a guide to evaluating which of these
- A. Design of the control
- B. Substance of the operation in the field
正解：A
解説：
When inspecting information, the Content Criteria provides a guide to evaluating the design of the control.
Content Criteria help ensure that the controls are appropriately designed to achieve their intended purpose.
Evaluating the design involves assessing whether the control's structure, procedures, and policies are adequate to mitigate identified risks and meet regulatory and organizational requirements.References:
* ISO 19011:2018 - Guidelines for auditing management systems
* COSO Internal Control - Integrated Framework
質問 # 20
What level of assurance is required for an assessment?
- A. Low
- B. An assessment may target any level of assurance. The key is to define this level prior to setting the purpose and parameters.
- C. Medium
- D. High
正解：B
解説：
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
質問 # 21
Achieving Principled Performance means to:
- A. Reliably achieve objectives, address uncertainty and act with integrity
- B. Be an ethical performer
- C. Recycle
正解：A
解説：
Achieving principled performance means reliably achieving objectives, addressing uncertainty, and acting with integrity. This concept integrates the management of performance, risk, and compliance to ensure that an organization not only meets its goals but does so ethically and sustainably. It involves creating a culture of accountability, transparency, and ethical behavior while systematically managing risks and ensuring compliance with relevant regulations and standards. Principled performance is about achieving success while maintaining high standards of integrity and responsibility.References:
* OCEG (Open Compliance and Ethics Group) Red Book GRC Capability Model
* ISO 37001:2016 - Anti-bribery management systems
質問 # 22
It is important to write the Assessment Report without the help of personnel who conduct the work being assessed
- A. False. Always confirm observations and even recommendations because you might be mistaken.
- B. True. Never involve those being assessed in anything.
正解：A
解説：
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
質問 # 23
Follow-up on the implementation status of the recommendation based on high priority, due or overdue items or time-sensitive items is known as:
- A. Follow-Up by Process Owner
- B. Follow-Up by Independent Assurance
- C. Follow-Up by Targeted Review
正解：C
解説：
Follow-up on the implementation status of recommendations based on high priority, due or overdue items, or time-sensitive items is known as Follow-Up by Targeted Review. This approach focuses on areas that are of critical importance or where timely implementation is essential. It helps ensure that the most significant risks are addressed promptly and that any delays in addressing recommendations are identified and managed.
References:
* IIA Standards for the Professional Practice of Internal Auditing
* COSO Internal Control - Integrated Framework
質問 # 24
During Assessment Planning, it is important to conduct a complete risk assessment and conduct detailed testing to understand inherent risks and control risk.
- A. True. Everything needs to be fully understood before a plan can be finalized.
- B. False. Limited information gathering and procedures should be conducted to get an initial estimate of inherent risk and control risk so that planning can proceed.
正解：B
解説：
During the planning phase of an assessment, it is not necessary to conduct a complete risk assessment and detailed testing. Instead, limited information gathering and initial procedures are sufficient to estimate inherent risk and control risk, allowing planning to proceed. This initial estimate helps to set the scope and focus of the assessment. Detailed testing and a comprehensive risk assessment can be conducted during the actual assessment phase. This approach allows for a more efficient and flexible planning process.References:
* ISO 19011:2018 - Guidelines for auditing management systems
* NIST SP 800-30 Rev. 1 - Guide for Conducting Risk Assessments
質問 # 25
Which of the following is defined as "a measure of the degree to which obligations and requirements are addressed"
- A. Compliance
- B. Risk
- C. Reward
正解：A
解説：
Compliance is defined as a measure of the degree to which obligations and requirements are addressed. It involves adhering to laws, regulations, policies, and standards that are relevant to the organization.
Compliance ensures that the organization meets its legal and ethical obligations, thereby avoiding legal penalties, reputational damage, and operational disruptions. Effective compliance programs involve continuous monitoring, training, and auditing to ensure all requirements are met and maintained.References:
* ISO 19600:2014 - Compliance management systems - Guidelines
* NIST SP 800-37 Rev. 2 - Risk Management Framework for Information Systems and Organizations
質問 # 26
Which disciplines are integrated into GRC?
- A. Compliance and Ethics
- B. Governance and Oversight
- C. Strategy and Performance Management
- D. Audit and Assurance
- E. Information Privacy and Security
- F. Risk and Decision Support
- G. Quality and Conformance
- H. All of these disciplines are integrated into GRC
正解：H
解説：
GRC (Governance, Risk, and Compliance) integrates multiple disciplines to create a cohesive approach to managing an organization's overall governance, risk management, and compliance with regulations. The integrated disciplines include:
Audit and Assurance: Ensuring internal controls are effective and compliance with laws and policies.
Governance and Oversight: Establishing frameworks and policies to guide the organization.
Strategy and Performance Management: Aligning risk management and compliance with strategic objectives.
Quality and Conformance: Ensuring products/services meet regulatory and customer standards.
Information Privacy and Security: Protecting sensitive data and ensuring information security.
Compliance and Ethics: Adhering to legal requirements and promoting ethical behavior.
Risk and Decision Support: Identifying, assessing, and mitigating risks to support decision-making.
The integration of these disciplines ensures a comprehensive approach to managing risks and achieving organizational objectives.
References:
OCEG GRC Capability Model (Red Book)
ISO 31000:2018 - Risk management - Guidelines
COSO Enterprise Risk Management - Integrating with Strategy and Performance
質問 # 27
Which of these is defined as "externally directing, controlling and evaluating an entity, process or resource"
- A. Governance
- B. Management
- C. Assurance
正解：A
質問 # 28
How would the following test be classified?
The Assurance Provider inspects a RACI matrix for inclusion of best practice content.
- A. Control test
- B. Substantive test
正解：A
解説：
Inspecting a RACI (Responsible, Accountable, Consulted, Informed) matrix for inclusion of best practice content is classified as a control test. This test evaluates whether the RACI matrix, a control tool, is designed and implemented according to best practices. It assesses the completeness and appropriateness of the matrix in defining roles and responsibilities, which is an aspect of control effectiveness.
References:
COSO Internal Control - Integrated Framework
ISO 31000:2018 - Risk management - Guidelines
質問 # 29
A QUALIFIED assurance opinion or statement is
- A. An affirmative statement that subject matter conforms to the suitable criteria and is free from meaningful misunderstanding
- B. A statement that the assessment didn't observe anything that makes us doubt whether subject matter conforms to the suitable criteria and is free from meaningful misunderstanding.
- C. A statement that the assessment encountered some limitations in what can be concluded and outside of those limitations a positive or negative statement can be offered.
正解：C
解説：
A QUALIFIED assurance opinion or statement indicates that the assessment encountered some limitations, and outside of those limitations, a positive or negative statement can be offered. This type of opinion acknowledges that there are constraints that affected the scope or completeness of the assessment, but within the areas that could be reviewed, the assurance provider can still offer a conclusion. It is a way to communicate the assurance provider's findings while being transparent about any limitations that were encountered.References:
* IIA Standards for the Professional Practice of Internal Auditing
* AICPA Auditing Standards
質問 # 30
Which of these sources of evidence is MOST LIKELY to be MOST OBJECTIVE?
- A. Vocalized statements by the process owner
- B. Written report by the process owner
- C. Written report by an assurance professional
正解：C
解説：
A written report by an assurance professional is most likely to be the most objective source of evidence.
Assurance professionals are trained to conduct evaluations impartially, following standardized methodologies and best practices. Their reports are based on documented evidence and systematic analysis, ensuring a high level of objectivity and reliability compared to vocalized statements or reports by process owners, who may have biases or conflicts of interest.References:
* IIA Standards for the Professional Practice of Internal Auditing
* ISO 19011:2018 - Guidelines for auditing management systems
質問 # 31
The parameters of an Assessment include
- A. Scope, Criteria and Nature of Testing
- B. Scope, Tests and Evidence
- C. Evidence, Tests and Outcomes
正解：A
解説：
The parameters of an assessment include Scope, Criteria, and Nature of Testing. These elements define the boundaries and focus of the assessment:
* Scope:Defines the areas, processes, and activities to be assessed.
* Criteria:Specifies the standards, policies, and regulations against which the assessment will be conducted.
* Nature of Testing:Describes the types and extent of testing procedures that will be employed to gather evidence and evaluate compliance and performance.
These parameters ensure that the assessment is well-structured, targeted, and aligned with the objectives and requirements of the organization.References:
* ISO 19011:2018 - Guidelines for auditing management systems
* COSO Internal Control - Integrated Framework
質問 # 32
Which one of these is most associated with a "measure of how well we are addressing opportunities"
- A. Compliance
- B. Performance
- C. Risk
正解：B
解説：
Performance is most associated with a "measure of how well we are addressing opportunities." Performance management focuses on setting goals, monitoring progress, and evaluating outcomes to ensure that an organization is effectively taking advantage of opportunities to achieve its objectives. It involves measuring and managing activities that lead to improved efficiency, effectiveness, and innovation. By addressing opportunities, organizations can enhance their performance and create value.References:
* ISO 9001:2015 - Quality management systems - Requirements
* Balanced Scorecard Institute - Performance Management Framework
質問 # 33
Which two factors drive the potential level of assurance that an assurance provider may target?
- A. Freedom and Disinterest
- B. Independence and Freedom
- C. Competence and Objectivity
正解：C
解説：
The two factors that drive the potential level of assurance an assurance provider may target are competence and objectivity. Competence refers to the assurance provider's knowledge, skills, and experience necessary to perform the assessment effectively. Objectivity refers to the assurance provider's impartiality and independence from the area being assessed, ensuring that the assessment is unbiased and credible. Both factors are essential for providing a reliable and accurate assurance.References:
* IIA Standards for the Professional Practice of Internal Auditing
* ISO 19011:2018 - Guidelines for auditing management systems
質問 # 34
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