試験IIA-CIA-Part2-JPN トピック2 問題23 スレッド
IIA IIA-CIA-Part2-JPNのリアル試験問題集
問題 #: 23
トピック #: 2
問題 #: 23
トピック #: 2
上級管理職が疑わしいベンダーとの取引を選択してリスクを受け入れることを決定した場合、最高監査責任者は次のどのアクションを取る必要がありますか?
おすすめの解答：D 解答を投票する
If senior management decides to accept risks, such as doing business with a questionable vendor, and the chief audit executive (CAE) believes this poses a significant risk to the organization, the CAE should escalate the issue to the board. The board has the ultimate responsibility for overseeing risk management and can decide on the appropriate action to take in response to the risk.
IIA Reference:
IIA Standard 2600: Communicating the Acceptance of Risks states that when the CAE believes that senior management has accepted a level of residual risk that may be unacceptable to the organization, the CAE must discuss the matter with senior management. If the decision regarding risk remains unchanged, the CAE must inform the board.
The Practice Guide on Risk Management highlights the importance of the CAE keeping the board informed of significant risks that management has chosen to accept, particularly when these risks could have a material impact on the organization.
IIA Reference:
IIA Standard 2600: Communicating the Acceptance of Risks states that when the CAE believes that senior management has accepted a level of residual risk that may be unacceptable to the organization, the CAE must discuss the matter with senior management. If the decision regarding risk remains unchanged, the CAE must inform the board.
The Practice Guide on Risk Management highlights the importance of the CAE keeping the board informed of significant risks that management has chosen to accept, particularly when these risks could have a material impact on the organization.
Tamanari 2025-07-09 10:45:24
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