[2024年12月25日] 合格させるOCEG GRCA試験情報と無料練習テスト
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質問 # 21
Producing Value and Protecting Value are trade-offs. You CANNOT do both at the same time. *
- A. True
- B. False
正解：B
解説：
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
質問 # 22
A QUALIFIED 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. An affirmative statement that 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 # 23
The key steps in the Assessment Process are
- A. Select, Assess, Monitor and Improve
- B. Plan, Perform, Report and Follow-Up
正解：B
解説：
The key steps in the Assessment Process are Plan, Perform, Report, and Follow-Up. These steps provide a structured approach to conducting assessments, ensuring thorough evaluation and continuous improvement:
* Plan:Define the scope, objectives, and methodology.
* Perform:Execute the assessment according to the plan.
* Report:Document findings and provide recommendations.
* Follow-Up:Monitor the implementation of recommendations and improvements.
These steps help ensure assessments are systematic, objective, and effective in identifying areas for improvement.References:
* ISO 19011:2018 - Guidelines for auditing management systems
* COSO Internal Control - Integrated Framework
質問 # 24
Which disciplines are integrated into GRC?
- A. Compliance and Ethics
- B. Risk and Decision Support
- C. Information Privacy and Security
- D. Audit and Assurance
- E. Governance and Oversight
- F. Quality and Conformance
- G. Strategy and Performance Management
- 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 # 25
You must use GRC Assessment Tools to do a GRC Assessment
- A. True
- B. False
正解：B
解説：
While GRC Assessment Tools can greatly aid in conducting a GRC assessment by providing structured methodologies and frameworks, it is not mandatory to use them. Assessments can be conducted using other methods and tools as long as they are systematic and thorough. The key is to apply professional judgment and ensure the assessment is comprehensive and aligned with the organization's needs.References:
* ISO 31000:2018 - Risk management - Guidelines
* COSO Internal Control - Integrated Framework
質問 # 26
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 # 27
Follow up should be restricted to the recommendations and action plan
- A. True. Only follow-up on planned actions and controls.
- B. False. Follow-Up should target the underlying risk. If the planned actions and controls are working, then the follow-up should identify and recommend changes.
正解：B
解説：
Follow-up should not be restricted to the recommendations and action plan alone. It should also target the underlying risk to ensure that the actions and controls implemented are effectively mitigating the identified risks. If the follow-up reveals that the planned actions and controls are not working as intended, it is essential to identify and recommend necessary changes to address the underlying risk adequately. This approach ensures that the root causes of issues are addressed and that the organization is protected against potential risks.References:
* ISO 31000:2018 - Risk management - Guidelines
* COSO Enterprise Risk Management - Integrating with Strategy and Performance
質問 # 28
Reasonable assurance is a...
- A. low level of assurance
- B. medium level of assurance
- C. high level of assurance
正解：C
解説：
Reasonable assurance is considered a high level of assurance. It indicates that the assurance provider has conducted a thorough and rigorous evaluation, although it does not guarantee absolute certainty. Reasonable assurance is commonly used in auditing and risk management contexts to provide stakeholders with confidence that the organization is operating effectively and complying with relevant standards and regulations.References:
* ISO 31000:2018 - Risk management - Guidelines
* AICPA Auditing Standards
質問 # 29
What is the BEST sequence of testing
- A. Substantive testing and then control testing
- B. Control testing and then substantive testing
正解：B
解説：
The best sequence of testing is to conduct control testing first and then substantive testing. This approach ensures that the effectiveness of internal controls is evaluated before examining the details of transactions and data. By testing controls first, assurance providers can determine if controls are reliable and can potentially reduce the extent of substantive testing needed. Effective controls can provide confidence that transactions and data are accurate, reducing the need for extensive substantive testing.References:
* AICPA Auditing Standards
* ISO 19011:2018 - Guidelines for auditing management systems
質問 # 30
When should Assessment Notification be announced?
- A. Depends on the Purpose and Parameters and whether fraud it suspected.
- B. As soon as possible to start planning
- C. As late as possible in case there is fraud in the assessed area
正解：A
解説：
The timing of assessment notification should depend on the purpose and parameters of the assessment and whether fraud is suspected. In cases where fraud is suspected, notifying too early might allow those involved to conceal evidence. Conversely, early notification can facilitate better planning and coordination for assessments where fraud is not a concern. The decision should be based on the specific context and objectives of the assessment.References:
* ISO 19011:2018 - Guidelines for auditing management systems
* COSO Internal Control - Integrated Framework
質問 # 31
If (Inherent Risk x Control Risk) is low
- A. We may consider performing less testing
- B. We should perform extra testing
正解：A
解説：
If the inherent risk and control risk are both low, we may consider performing less testing. Inherent risk refers to the risk of an event occurring without considering any controls, while control risk is the risk that controls will not prevent or detect the event. When both risks are low, it indicates that the likelihood of issues occurring and not being detected is minimal, allowing for a reduced level of testing. This approach helps in efficiently allocating resources while maintaining a reasonable level of assurance.References:
* AICPA Auditing Standards
* ISO 31000:2018 - Risk management - Guidelines
質問 # 32
What are the common attributes of an assurance professional?
- A. Objectivity, competence and fallibilism
- B. Independence, objectivity and diligence
- C. Objectivity, independence and freedom
正解：B
解説：
The common attributes of an assurance professional are independence, objectivity, and diligence.
Independence ensures that the assurance professional is free from any influence or conflict of interest that could affect their judgment. Objectivity refers to the ability to provide an unbiased and impartial assessment.
Diligence involves a thorough and careful approach to the assurance process, ensuring that all relevant aspects are evaluated and reported accurately. These attributes are essential for maintaining the credibility and reliability of assurance activities.References:
* IIA Standards for the Professional Practice of Internal Auditing
* ISO 19011:2018 - Guidelines for auditing management systems
質問 # 33
Which two factors drive the potential level of assurance that an assurance provider may target?
- A. Competence and Objectivity
- B. Independence and Freedom
- C. Freedom and Disinterest
正解：A
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
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 # 35
Which of these roles is allowed to conduct assurance?
- A. Senior Management
- B. Information Security
- C. Operators
- D. Compliance
- E. Internal Controls
- F. Any and all of these roles can conduct assurance activities given the proper purpose and parameters.
- G. Board
- H. Risk Management
- I. Internal Audit
- J. Management
正解：F
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 # 36
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
正解：B
解説：
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
質問 # 37
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