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OCEG GRC Auditor Certification Exam Sample Questions (Q35-Q40):

NEW QUESTION # 35
Assessments should be selected based on

A. What the latest research reports says
B. Personal opinion
C. How objectives connect and prioritize the risk universe and assessment universe

Answer: C

Explanation:
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

NEW QUESTION # 36
Which of these is defined as "externally directing, controlling and evaluating an entity, process or resource"

A. Management
B. Governance
C. Assurance

Answer: B

NEW QUESTION # 37
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 Targeted Review
C. Follow-Up by Independent Assurance

Answer: B

Explanation:
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

NEW QUESTION # 38
Which one of these is most associated with a "measure of how well we are addressing opportunities"

A. Risk
B. Compliance
C. Performance

Answer: C

Explanation:
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

NEW QUESTION # 39
Which of these roles is allowed to conduct assurance?

A. Risk Management
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. Management
G. Compliance
H. Internal Audit
I. Senior Management
J. Information Security

Answer: D

Explanation:
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

NEW QUESTION # 40
......

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