説明/参照:
Explanation:
企業は、まだ発生していないリスクを考慮し、起こりそうにない、不明瞭な、または過去に例のないイベントに関するシナリオを作成する必要があります。
このようなシナリオは、次の 2 つの点を考慮して作成できます。
可視性

認識

この任務を遂行するために、企業は以下のことを行わなければなりません。

何か問題が起きたらすぐに観察できる立場にいる

観察した出来事を何かおかしいと認識する能力がある

誤った回答:
A、C: これらは、リスクイベントの修復がリスク管理のプロセスに含まれるのと同様に、不明瞭なリスクシナリオを開発するための直接的な要件ではありません。したがって、リスクイベントの修復能力は、リスクシナリオの開発プロセスに何ら影響を与えません。

Section: Volume C
Explanation
Explanation:
Segregation of duties (SOD) is a key component to maintaining a strong internal control environment because it reduces the risk of fraudulent transactions. When duties for a business process or transaction are segregated it becomes more difficult for fraudulent activity to occur because it would involve collusion among several employees.
Incorrect Answers:
A: An RMIS can be a very effective tool in monitoring all risk factors that impact the enterprise. The danger is that many important classes of risk may be omitted from consideration by the system. hence it doesn't ensure strong internal control environment.
C: Manual controls usually not form strong internal control environment. By not automating SOD controls, there is, potentially, the issue of these controls becoming a barrier in serving the customer. As manual authorizations are often time consuming and require another step in any business process, this takes time away from serving the customer.
Automated compliance solutions aim to provide enterprises with timely and efficient internal controls that do not disrupt their normal business process.
D: It is not directly related in maintaining strong internal control environment. The automated tools are typically used to address SOD and also to provide the enterprise with reporting functionality on SOD violations (i.e., detective controls) and to put in place preventive controls.

セクション: ボリューム D

Section: Volume D
Explanation/Reference: