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下載Certified in Risk and Information Systems Control考試題庫
NEW QUESTION 45
Which of the following aspects are included in the Internal Environment Framework of COSO ERM?
Each correct answer represents a complete solution. Choose three.
- A. Enterprise's human resource standards
- B. Enterprise's working environment
- C. Enterprise's integrity and ethical values
- D. Enterprise's risk appetite
Answer: A,C,D
Explanation:
The internal environment for risk management is the foundational level of the COSO ERM framework, which describes the philosophical basics of managing risks within the implementing enterprise. The different aspects of the internal environment include theenterprise's: Philosophy on risk management Risk appetite Attitudes of Board of Directors Integrity and ethical values Commitment to competence Organizational structure Authority and responsibility Human resource standards
NEW QUESTION 46
Which of the following is MOST likely to be impacted as a result of a new policy which allows staff members to remotely connect to the organization's IT systems via personal or public computers?
- A. Inherent risk
- B. Risk appetite
- C. Key risk indicator (KRI)
- D. Risk tolerance
Answer: B
NEW QUESTION 47
During an IT risk scenario review session, business executives question why they have been assigned ownership of IT-related risk scenarios. They feel IT risk is technical in nature and therefore should be owned by IT. Which of the following is the BEST way for the risk practitioner to address these concerns?
- A. Describe IT risk scenarios in terms of business risk
- B. Recommend the formation of an executive risk council to oversee IT risk
- C. Educate business executives on IT risk concepts
- D. Provide an estimate of IT system downtime if IT risk materializes
Answer: B
Explanation:
Section: Volume D
NEW QUESTION 48
A change management process has recently been updated with new testing procedures. What is the NEXT course of action?
- A. Communicate to those who test and promote changes.
- B. Monitor processes to ensure recent updates are being followed.
- C. Conduct a cost-benefit analysis to justify the cost of the control.
- D. Assess the maturity of the change management process.
Answer: B
NEW QUESTION 49
Which of the following would present the GREATEST challenge when assigning accountability for control ownership?
- A. Weak governance structures
- B. Unclear reporting relationships
- C. Complex regulatory environment
- D. Senior management scrutiny
Answer: B
Explanation:
Section: Volume D
NEW QUESTION 50
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