GRCA 無料問題集「OCEG GRC Auditor Certification」

（A）Independence, objectivity and diligence

（B）Objectivity, independence and freedom

（C）Objectivity, competence and fallibilism

（A）True. Only follow-up on planned actions and controls.

（B）False. Follow-Up should target the underlying risk. If the planned actions and controls are working, then the follow-up should identify and recommend changes.

（A）Substantive testing and then control testing

（B）Control testing and then substantive testing

（A）False. Limited information gathering and procedures should be conducted to get an initial estimate of inherent risk and control risk so that planning can proceed.

（B）True. Everything needs to be fully understood before a plan can be finalized.

（A）False

（B）True