GRCA 試験問題を無料オンラインアクセス

The key steps in the Assessment Process are

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

Assessments should be selected based on

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

If follow-up discovers that actions and controls haven't been implemented, immediately escalate to the board

• A.False. Use professional judgement and work with the action owner to understand why plans have not been implemented.
• B.True. Plans must be followed!

To evaluate operating effectiveness

• A.Conduct control testing
• B.Conduct substantive testing

When performing an Assessment, it is important to NEVER change the execution plan

• A.False. As information is uncovered, adjust procedures as appropriate.
• B.True. Never, ever change the plan.