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OCEG GRCA Exam Sample Questions

Question # 1

Achieving Principled Performance means to:

A. Be an ethical performer

B. Reliably achieve objectives, address uncertainty and act with integrity

C. Recycle

Answer

B. Reliably achieve objectives, address uncertainty and act with integrity

Explanation:

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

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Question # 2

If (Inherent Risk x Control Risk) is low

A. We should perform extra testing

B. We may consider performing less testing

Answer

B. We may consider performing less testing

Explanation:

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

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Question # 3

All Review Procedures in the GRC Assessment Tools must be followed to assess a particular element

A. True. Thinking has been done for you.

B. False. Use your professional judgement.

Answer

B. False. Use your professional judgement.

Explanation:

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

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Question # 4

Identifying root causes helps to

A. Be more specific regarding who is to blame

B. Find a solution to fixing not only this problem but potential other problems that result from the same root cause

Answer

B. Find a solution to fixing not only this problem but potential other problems that result from the same root cause

Explanation:

Identifying root causes helps to find solutions that fix not only the current problem but also prevent other potential problems that stem from the same root cause. This approach leads to more sustainable and effective improvements by addressing the underlying issues rather than just the symptoms. It enhances the overall quality and reliability of processes and controls within the organization.

References:

ISO 31000:2018 - Risk management – Guidelines

Root Cause Analysis: Improving Performance for Bottom-Line Results by Robert J. Latino, Kenneth C. Latino, and Mark A. Latino

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Question # 5

What are the dimensions of TOTAL Performance?

A. Effectiveness, Efficiency and Reponsiveness

B. Agility, Efficiency and Effectiveness

C. Effectiveness, Resiliency, and Agility

Answer

C. Effectiveness, Resiliency, and Agility

Explanation:

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

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