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NEW QUESTION # 221
How is the efficiency of the LEARN component measured in terms of the use of capital?
Answer: D
NEW QUESTION # 222
What is the role of an assurance provider in the assurance process?
Answer: A
Explanation:
An assurance provider plays a key role in evaluating and assessing information or claims related to a subject matter to enhance confidence in its accuracy, reliability, and integrity.
Primary Role of Assurance Providers:
Assurance providers assess whether an organization's statements, claims, and activities are valid and align with established criteria.
Their work helps stakeholders gain confidence in the truth and effectiveness of the information presented.
Why Other Options Are Incorrect:
B: Oversight of compliance programs is a different role, typically handled by compliance officers or the compliance department.
C: Conducting financial audits is one type of assurance activity, but the broader role is more general than just financial audits.
D: Developing risk management strategies is part of governance, not directly the responsibility of assurance providers.
Reference:
COSO ERM Framework: Discusses assurance providers' role in risk management and oversight.
ISO 19011 (Auditing Management Systems): Highlights the role of assurance in verifying compliance and claims.
NEW QUESTION # 223
Which Critical Discipline of the Protector Skillset includes skills to set objectives and align strategies?
Answer: C
NEW QUESTION # 224
What is the role of key performance indicators (KPIs)?
Answer: C
NEW QUESTION # 225
What is the primary focus of management actions and controls in the IACM?
Answer: D
Explanation:
The primary focus of management actions and controls in the Integrated Actions and Controls Model (IACM) is to directly address opportunities, obstacles, and obligations to support the achievement of objectives.
Addressing Opportunities, Obstacles, and Obligations:
Opportunities: Enable the organization to capitalize on favorable conditions.
Obstacles: Mitigate risks or barriers to achieving objectives.
Obligations: Ensure compliance with legal, regulatory, and ethical requirements.
Why Other Options Are Incorrect:
A: While overseeing employees is part of management, the broader focus is addressing strategic priorities.
C: Cost minimization and profit maximization are financial goals, not the primary focus of IACM management actions.
D: Adherence to regulations is important but falls under compliance-specific actions and controls.
Reference:
OCEG GRC Capability Model: Highlights the role of management in addressing strategic priorities.
ISO 31000 (Risk Management): Discusses addressing opportunities and obstacles within risk management processes.
NEW QUESTION # 226
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