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質問 # 23
Which of these is defined as "internally directing, controlling and evaluating an entity, process or resource"
- A. Management
- B. Assurance
- C. Governance
正解：A
解説：
Management is defined as "internally directing, controlling and evaluating an entity, process or resource." Management involves overseeing the day-to-day operations of an organization, making decisions, setting policies, and ensuring that the organization's resources are used effectively to achieve its goals. This function includes planning, organizing, leading, and controlling organizational activities to meet established objectives.
References:
* ISO 9001:2015 - Quality management systems - Requirements
* COSO Internal Control - Integrated Framework
質問 # 24
What are the common attributes of an assurance professional?
- A. Independence, objectivity and diligence
- B. Objectivity, independence and freedom
- C. Objectivity, competence and fallibilism
正解：A
質問 # 25
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 # 26
Follow-up on the implementation status of the recommendation from within the area being assessed is known as:
- A. Follow-Up by Independent Assurance
- B. Follow-Up by Process Owner
- C. Follow-Up by Targeted Review
正解：B
解説：
Follow-up on the implementation status of the recommendation from within the area being assessed is known as Follow-Up by Process Owner. This approach involves the individuals responsible for the area under assessment reviewing the progress of implementing recommendations and controls. It ensures that those directly involved in the process take ownership and accountability for addressing the identified issues.
References:
* ISO 19011:2018 - Guidelines for auditing management systems
* COSO Internal Control - Integrated Framework
質問 # 27
All Review Procedures in the GRC Assessment Tools must be followed to assess a particular element
- A. False. Use your professional judgement.
- B. True. Thinking has been done for you.
正解：A
解説：
It is important to use professional judgment when conducting a GRC assessment, rather than rigidly following all review procedures in the GRC Assessment Tools. While these tools provide valuable guidelines and frameworks, each organization and situation is unique. Professional judgment allows for flexibility and adaptation of the procedures to fit the specific context andnuances of the assessment, ensuring more relevant and effective outcomes.References:
* ISO 19011:2018 - Guidelines for auditing management systems
* IIA Standards for the Professional Practice of Internal Auditing
質問 # 28
Which one of these is most associated with a "measure of how well we are meeting obligations"
- A. Risk
- B. Compliance
- C. Performance
正解：B
解説：
Compliance is most associated with a "measure of how well we are meeting obligations." Compliance involves adhering to laws, regulations, policies, and standards that apply to an organization. It ensures that the organization is fulfilling its legal, regulatory, and ethical obligations, thereby avoiding penalties, legal issues, and reputational damage. Compliance programs include policies, procedures, training, monitoring, and audits to ensure that all obligations are consistently met.References:
* ISO 19600:2014 - Compliance management systems - Guidelines
* NIST SP 800-37 Rev. 2 - Risk Management Framework for Information Systems and Organizations
質問 # 29
A NEGATIVE 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：B
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 # 30
Producing Value and Protecting Value are trade-offs. You CANNOT do both at the same time. *
- A. False
- B. True
正解：A
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 # 31
If follow-up discovers that actions and controls haven't been implemented, immediately escalate to the board
- A. True. Plans must be followed!
- B. False. Use professional judgement and work with the action owner to understand why plans have not been implemented.
正解：B
解説：
If follow-up discovers that actions and controls haven't been implemented, it is important to use professional judgment and work with the action owner to understand why the plans have not been implemented. Immediate escalation to the board without understanding the context may not be the most effective approach. Engaging with the action owner can help identify obstacles and facilitate a constructive resolution. Escalation should be considered if there is a significant risk or if there is consistent non-compliance despite reasonable efforts to address the issue.References:
* ISO 19011:2018 - Guidelines for auditing management systems
* IIA Standards for the Professional Practice of Internal Auditing
質問 # 32
Reasonable assurance is a...
- A. medium level of assurance
- B. high level of assurance
- C. low level of assurance
正解：B
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 # 33
How would the following test be classified?
The Assurance Provider inspects the use of a RACI template in the field to see how it is being used.
- A. Control test
- B. Substantive test
正解：B
解説：
Inspecting the use of a RACI template in the field to see how it is being used is classified as a substantive test.
This test involves examining actual instances of the RACI template's application to verify its proper use in practice. It goes beyond evaluating the design of the control (the template itself) and looks at the real-world implementation and effectiveness, providing evidence on how the control operates in practice.
References:
AICPA Auditing Standards
ISO 19011:2018 - Guidelines for auditing management systems
質問 # 34
Assessments should be selected based on
- A. How objectives connect and prioritize the risk universe and assessment universe
- B. Personal opinion
- C. What the latest research reports says
正解：A
解説：
Assessments should be selected based on how objectives connect and prioritize the risk universe and assessment universe. This approach ensures that the assessments are aligned with the organization's strategic goals and that the most significant risks are addressed. It involves understanding the organization's risk landscape and prioritizing assessments that focus on theareas of highest impact and relevance to achieving objectives.References:
* ISO 31000:2018 - Risk management - Guidelines
* COSO Enterprise Risk Management - Integrating with Strategy and Performance
質問 # 35
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 # 36
When should Assessment Notification be announced?
- A. As soon as possible to start planning
- B. Depends on the Purpose and Parameters and whether fraud it suspected.
- C. As late as possible in case there is fraud in the assessed area
正解：B
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 # 37
Which of the following is defined as "a measure of the degree to which obligations and requirements are addressed"
- A. Risk
- B. Compliance
- C. Reward
正解：B
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 # 38
Which of the following is defined as "a measure of the desirable effect of uncertainty on objectives?
- A. Compliance
- B. Reward
- C. Risk
正解：C
解説：
Risk is defined as a measure of the desirable effect of uncertainty on objectives. According to the ISO 31000 standard, risk is "the effect of uncertainty on objectives" which can be either positive (opportunity) or negative (threat). This definition encompasses the uncertainty that can impact the achievement of goals and objectives.
It highlights that risk is not just about potential losses but also about potential gains that come from taking risks.References:
* ISO 31000:2018 - Risk management - Guidelines
* NIST SP 800-30 Rev. 1 - Guide for Conducting Risk Assessments
質問 # 39
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 # 40
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 # 41
What are the dimensions of TOTAL Performance?
- A. Effectiveness, Efficiency and Reponsiveness
- B. Agility, Efficiency and Effectiveness
- C. Effectiveness, Resiliency, and Agility
正解：C
解説：
The dimensions of TOTAL Performance are Effectiveness, Resiliency, and Agility. Effectiveness refers to achieving the desired outcomes. Resiliency is the ability to recover from setbacks and continue operations.
Agility is the capacity to adapt quickly to changes and new opportunities. These three dimensions collectively ensure that an organization can perform well under various conditions and sustain its success over time.
References:
* ISO 9001:2015 - Quality management systems - Requirements
* COSO Enterprise Risk Management - Integrating with Strategy and Performance
質問 # 42
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