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OCEG GRCA Exam Syllabus Topics:

Topic	Details
Topic 1	General Knowledge: This section of the exam measures the skills of GRC professionals and covers key terms and definitions related to Governance, Risk, and Compliance (GRC). It emphasizes understanding the principles and business drivers that underpin GRC, as well as the benefits of integrating GRC into organizational practices. A vital skill assessed is recognizing how GRC relates to other disciplines and professions.
Topic 2	Assurance and Assessment: This section of the exam measures the skills of GRC auditors and covers assurance and assessment models relevant to GRC practices. It includes understanding the key steps involved in planning and performing assessments, as well as designing reports and follow-up actions. A critical skill evaluated is the ability to create valid and reliable reports based on assessment findings.
Topic 3	GRC Assessment Framework: This section of the exam measures the skills of GRC professionals and covers the content of the GRC Assessment Framework. It emphasizes applying this framework based on the scope of specific assessments. A key skill assessed is understanding how to utilize the framework effectively to guide assessment processes.

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OCEG GRCA Valid Test Objectives | Test GRCA Question

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OCEG GRC Auditor Certification Exam Sample Questions (Q14-Q19):

NEW QUESTION # 14
If (Inherent Risk x Control Risk) is low

A. We may consider performing less testing
B. We should perform extra testing

Answer: A

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

NEW QUESTION # 15
Follow-up on the implementation status of the recommendation from within the area being assessed is known as:

A. Follow-Up by Process Owner
B. Follow-Up by Targeted Review
C. Follow-Up by Independent Assurance

Answer: A

Explanation:
Follow-up on the implementation status of the recommendation from within the area being assessed is known as Follow-Up by Process Owner. This approach involves the individuals responsible for the area under assessment reviewing the progress of implementing recommendations and controls. It ensures that those directly involved in the process take ownership and accountability for addressing the identified issues.
References:
* ISO 19011:2018 - Guidelines for auditing management systems
* COSO Internal Control - Integrated Framework

NEW QUESTION # 16
What is the BEST sequence of testing

A. Control testing and then substantive testing
B. Substantive testing and then control testing

Answer: A

Explanation:
The best sequence of testing is to conduct control testing first and then substantive testing. This approach ensures that the effectiveness of internal controls is evaluated before examining the details of transactions and data. By testing controls first, assurance providers can determine if controls are reliable and can potentially reduce the extent of substantive testing needed. Effective controls can provide confidence that transactions and data are accurate, reducing the need for extensive substantive testing.References:
* AICPA Auditing Standards
* ISO 19011:2018 - Guidelines for auditing management systems

NEW QUESTION # 17
Which of these is defined as "externally directing, controlling and evaluating an entity, process or resource"

A. Management
B. Assurance
C. Governance

Answer: C

NEW QUESTION # 18
What are the dimensions of TOTAL Performance?

A. Effectiveness, Efficiency and Reponsiveness
B. Effectiveness, Resiliency, and Agility
C. Agility, Efficiency and Effectiveness

Answer: B

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

NEW QUESTION # 19
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