GRCA Associate Level Exam | Excellect GRCA Pass Rate

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OCEG GRC Auditor Certification Exam Sample Questions (Q20-Q25):

NEW QUESTION # 20
Which one of these is most associated with a "measure of how well we are meeting obligations"

A. Performance
B. Risk
C. Compliance

Answer: C

Explanation:
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

NEW QUESTION # 21
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

Answer: A

Explanation:
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

NEW QUESTION # 22
The two kinds of PROACTIVE controls are

A. access and system
B. promoting and preventive
C. training and education

Answer: B

Explanation:
Proactive controls are those measures implemented to prevent undesirable events before they occur. Promoting controls are designed to encourage desired behaviors and outcomes, such as compliance with policies and procedures. Preventive controls are aimed at stopping undesirable events or actions before they happen, such as implementing security measures to prevent unauthorized access. Both types of controls are essential for effective risk management and ensuring the security and integrity of an organization's processes and systems.
References:
* COSO Internal Control - Integrated Framework
* ISO/IEC 27002:2013 - Information technology - Security techniques - Code of practice for information security controls

NEW QUESTION # 23
What are the common attributes of an assurance professional?

A. Objectivity, independence and freedom
B. Objectivity, competence and fallibilism
C. Independence, objectivity and diligence

Answer: C

Explanation:
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

NEW QUESTION # 24
The key steps in the Assurance Process are

A. Plan, Perform, Report and Follow-Up
B. Select, Assess, Monitor and Improve

Answer: A

Explanation:
The key steps in the Assurance Process are Plan, Perform, Report, and Follow-Up. This structured approach ensures that assurance activities are conducted methodically and effectively:
* Plan:Define the objectives, scope, and methodology of the assurance activity.
* Perform:Carry out the assurance activity based on the defined plan.
* Report:Document and communicate findings, conclusions, and recommendations.
* Follow-Up:Verify that recommendations are implemented and assess their effectiveness.
These steps help ensure that assurance activities provide valuable insights and drive improvements within the organization.References:
* IIA Standards for the Professional Practice of Internal Auditing
* COSO Internal Control - Integrated Framework

NEW QUESTION # 25
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GRCA Associate Level Exam | Excellect GRCA Pass Rate

Excellect GRCA Pass Rate, Authorized GRCA Pdf

OCEG GRC Auditor Certification Exam Sample Questions (Q20-Q25):

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