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[General] Valid GRCP Dumps Demo | GRCP Dumps Torrent

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【General】 Valid GRCP Dumps Demo | GRCP Dumps Torrent

Posted at before yesterday 04:18      View：19 | Replies：0        Print      Only Author   [Copy Link] 1#
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OCEG GRC Professional Certification Exam Sample Questions (Q143-Q148):NEW QUESTION # 143
What are the two key factors that determine the level of assurance provided by an assurance provider?
  • A. Assurance Objectivity and Assurance Competence
  • B. Assurance Efficiency and Assurance Effectiveness
  • C. Assurance Consistency and Assurance Reliability
  • D. Assurance Transparency and Assurance Accountability
Answer: A

NEW QUESTION # 144
How do values influence the way an organization operates?
  • A. They establish the organization's code of conduct
  • B. They dictate the organization's pricing strategy and revenue generation
  • C. They determine the organization's market share and competitive positioning as part of assessing its financial value to shareholders
  • D. They set voluntary boundaries for how the organization operates and often explain design decisions about the operating model
Answer: D

NEW QUESTION # 145
What does resilience measure in the context of the ALIGN component?
  • A. Resilience measures the organization's ability to recover from financial losses and setbacks
  • B. Resilience measures the ability to withstand stress and the capability to align after stress
  • C. Resilience measures the organization's ability to maintain a positive reputation in the face of public scrutiny
  • D. Resilience measures the durability and longevity of the organization's physical assets
Answer: B

NEW QUESTION # 146
In the context of assurance activities, what is meant by the term "suitable criteria"?
  • A. Benchmarks used to evaluate subject matter that yield consistent and meaningful results
  • B. Ethical standards and codes of conduct established by an organization
  • C. Legal and regulatory requirements that an organization must comply with
  • D. Financial targets and performance metrics set by an organization
Answer: A
Explanation:
In the context of assurance activities,suitable criteriarefers to the benchmarks or standards used to evaluate and measure the subject matter of an assurance engagement. These criteria are essential for ensuring that evaluations yield consistent, reliable, and meaningful results. Suitable criteria are a cornerstone of assurance engagements, as they provide the foundation for assessing whether the subject matter meets expectations or requirements.
Key Characteristics of Suitable Criteria (Based on Assurance Frameworks such as ISAE 3000):
* Relevance:
* The criteria must relate directly to the subject matter being assessed and provide a meaningful basis for evaluation.
* Completeness:
* The criteria must cover all aspects necessary to evaluate the subject matter adequately.
* Reliability:
* The criteria must allow consistent, repeatable evaluations and results by different assessors.
* Neutrality:
* The criteria must be free from bias and should not favor one outcome over another.
* Understandability:
* The criteria must be clear and understandable to stakeholders, ensuring transparency in assurance processes.
Examples of Suitable Criteria:
* For financial reporting, the suitable criteria would beGenerally Accepted Accounting Principles (GAAP)orInternational Financial Reporting Standards (IFRS).
* For internal controls, criteria may include frameworks like theCOSO Internal Control - Integrated Framework.
* For cybersecurity assurance, criteria might be derived from theNIST Cybersecurity FrameworkorISO
/IEC 27001.
Why Option A is Correct:
Benchmarks used to evaluate subject matter, such as frameworks or standards, are the essence of suitable criteria. They ensure that assurance evaluations are consistent, meaningful, and aligned with recognized best practices.
Why the Other Options Are Incorrect:
* B. Legal and regulatory requirementsegal and regulatory compliance might inform the criteria, but they do not encompass all benchmarks used in assurance activities.
* C. Ethical standards and codes of conduct:While important for organizational integrity, ethical standards are not the primary benchmarks for assurance activities.
* D. Financial targets and performance metrics:Financial targets and performance metrics are goals, not criteria for assurance evaluations.
References and Resources:
* International Standard on Assurance Engagements (ISAE 3000)- Assurance Engagements Other Than Audits or Reviews of Historical Financial Information.
* COSO Internal Control - Integrated Framework- Provides criteria for evaluating the effectiveness of internal controls.
* NIST Cybersecurity Framework- Offers standards and benchmarks for cybersecurity assurance.
* International Financial Reporting Standards (IFRS)- Used as criteria for financial reporting assurance engagements.

NEW QUESTION # 147
What are some considerations to keep in mind when attempting to influence an organization's culture?
  • A. Culture change can be achieved quickly through the implementation of new policies and procedures if there is adequate training provided.
  • B. Culture change is not necessary as long as the organization is meeting its financial targets.
  • C. Culture change is solely dependent on the decisions made by the executive leadership team and how they model desired behavior.
  • D. Culture change requires long-term commitment, consistent modeling in both words and deeds, and reinforcement by leaders and the workforce.
Answer: D

NEW QUESTION # 148
......
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