GRCP 無料問題集「OCEG GRC Professional Certification」

（A）Inherent effect is the effect of uncertainty in the absence of risk, while residual effect is the effect of uncertainty in the absence of reward

（B）Inherent effect is the effect of uncertainty in the absence of actions and controls, while residual effect is the effect of uncertainty in the presence of actions and controls

（C）Inherent effect is the effect of uncertainty in the presence of actions and controls, while residual effect is the effect of uncertainty in the absence of actions and controls

（D）Inherent effect is the effect of uncertainty in the presence of risk, while residual effect is the effect of uncertainty in the presence of reward

（A）Climate and natural resources

（B）Organizational procurement, vendor selection, and contract negotiation for hazardous waste disposal

（C）Organizational performance metrics, goal setting, and progress tracking regarding climate-related projects

（D）Organizational response to new carbon emission regulations

（A）Value production and value preservation

（B）Value creation and value protection

（C）Value assessment and value reporting

（D）Value measurement and value analysis

（A）Based on the preferences of the executive management team

（B）Based on identification criteria and the priority of associated objectives

（C）Based on the business units they relate to and how important those units are to the achievement of objectives

（D）Based on the items identified as top priorities at the enterprise level taking higher priority than any unit- based items

（A）Visionary

（B）Versatile

（C）Intradisciplinary

（D）Accountable

（A）Designing and monitoring the organization's information technology systems to be accurate andreliable so management can be assured of meeting established objectives.

（B）Allocating financial resources and evaluating their use to manage the organization's budget better.

（C）Objectively and competently evaluating subject matter to provide justified conclusions and confidence.

（D）Providing the governing body with opinions on how well its objectives are being met based on expertise and experience.

（A）Mapping objectives allows the organization to ignore subordinate-level objectives and focus only on superior-level objectives

（B）Mapping objectives is only relevant for financial objectives and has no impact on non-financial objectives

（C）Mapping objectives shows how objectives impact one another and helps allocate resources to achieve the most important objectives and priorities

（D）Mapping objectives is a way to reduce the need for communication and collaboration between different departments within the organization

（A）To liaison with people and champions who hold actual power and influence in each stakeholder group

（B）To create a network of stakeholders who can promote the organization's brand

（C）To ensure that stakeholders receive special privileges and benefits

（D）To gather intelligence on the activities and plans of competing organizations who have some of the same stakeholders

（A）Effectiveness, Efficiency, Responsiveness, and Resilience

（B）Planning, Execution, Monitoring, and Control

（C）Input, Process, Output, and Feedback

（D）Vision, Mission, Strategy, and Tactics

（A）Likelihood

（B）Impact

（C）Cause

（D）Consequence

（A）Implementing a performance management system to evaluate employee performance and alignment to established direction.

（B）Conducting a comprehensive audit of the organization's financial records to ensure they are showing movement in the right direction.

（C）Conducting a SWOT analysis to identify the organization's strengths, weaknesses, opportunities, and threats.

（D）Communicating, negotiating, and finalizing direction with other organizational levels/units.

（A）Exclusively focusing on monitoring actions and controls without providing assurance

（B）Implementing new policies and procedures to enhance organizational performance

（C）Continuously improving total performance by monitoring actions and controls and providing assurance about priority objectives, opportunities, obstacles, and obligations

（D）Conducting audits and inspections to identify non-compliance issues

（A）No, the Second Line cannot provide assurance over First Line activities because it lacks the necessary authority and jurisdiction

（B）No, the Second Line cannot provide assurance over First Line activities because it is focused on strategic planning and long-term goals, not on assurance activities

（C）Yes, the Second Line can provide assurance over First Line activities regardless of the design or performance of the activities because it has a higher level of authority and the necessary skills

（D）Yes, the Second Line may provide assurance over First Line activities so long as the activities under examination were not designed or performed by the Second Line, and the Second Line personnel have the required degree of Assurance Objectivity and Assurance Competence relative to the subject matter and desired Level of Assurance

（A）The level of assurance is established by the governing authority based on regulatory requirements.

（B）The level of assurance is determined by the number of years of experience of the assurance provider.

（C）The level of assurance is based on the financial performance of the organization being evaluated.

（D）The level of assurance is a function of the assurance objectivity and assurance competence of the assurance provider.

（A）Sensemaking involves conducting financial audits to make sense of the financial condition of the organization and ensure compliance with accounting standards.

（B）Sensemaking involves evaluating the organization's sense of all aspects of its culture so that improvements can be made.

（C）Sensemaking involves continually watching for and making sense of changes in the internal context that have a direct, indirect, or cumulative effect on the organization.

（D）Sensemaking involves analyzing the organization's supply chain to identify potential bottlenecks and make any necessary changes in how it is managed.

（A）The level of employee training and understanding of requirements

（B）Number of non-compliance events investigated

（C）The degree to which obligations and requirements are addressed

（D）The impact of environmental and social initiatives

（A）SMART objectives can be more easily communicated to stakeholders to gain their confidence

（B）SMART objectives allow the organization to avoid accountability and responsibility for failing to achieve objectives

（C）SMART objectives are only relevant for financial objectives and have no impact on non-financial objectives

（D）SMART objectives provide clarity, focus, and direction and help ensure that objectives are effectively aligned with the organization's goals and priorities

（A）People

（B）Information

（C）Policy

（D）Technology

（A）Monitoring and assurance activities have no relationship and operate independently

（B）Monitoring activities focus on improvement, while assurance activities focus on risk assessment

（C）Both monitoring and assurance activities identify opportunities to improve total performance

（D）Monitoring activities are related to financial improvement, while assurance activities are related to operational improvement