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A. Likelihood is a measure of the chance of an event occurring, while impact is the category or type of risk or reward from the event.

B. Likelihood is a measure of the chance of an event occurring, while impact measures the economic and non-economic consequences of the event.

C. Likelihood is the chance of an event occurring after controls are put in place, while impact measures the economic and non-economic consequences of the event.

D. Likelihood is a measure of the chance of an event occurring, while impact is the location of the event within the organization.

A. To eliminate all risks and uncertainties.

B. To reliably achieve objectives, address uncertainty, and act with integrity - to produce and preserve value simultaneously.

C. To maximize profits and minimize losses.

D. To ensure compliance with all legal requirements.

A. Assigning a single owner to each objective ensures that the owner receives recognition and rewards for achieving the objective

B. Assigning a single owner to each objective allows the owner to delegate tasks to other employees to achieve the objective

C. Assigning a single owner to each objective allows the owner to make unilateral decisions without consulting other stakeholders, which is necessary to keep plans for achieving the objective on track

D. Assigning a single owner to each objective ensures clear accountability and authority to ensure successful achievement

A. The end result of alignment is a comprehensive risk assessment report

B. The end result of alignment is an integrated plan of action

C. The end result of alignment is a detailed organizational chart with lines of reporting

D. The end result of alignment is a detailed budget and financial forecast

A. Ethical decision guidelines help people decide what to do without an explicit policy or procedure when the circumstances are not explicitly covered

B. Ethical decision guidelines are only applicable to the organization's external stakeholders

C. Ethical decision guidelines are used instead of policies and procedures so employees learn how to make the right choices

D. Ethical decision guidelines are optional and have no impact on the organization's decision-making process

A. Noncompliance

B. Compliance

C. Violation

D. Deviation

A. The Financial Accounting Standards Board (FASB)

B. IFAC (International Federation of Accountants)

C. The International Organization for Standardization (ISO)

D. IIA (Institute of Internal Auditors)

E. SCCE (Society of Corporate Compliance and Ethics)

F. The OCEG community of GRC Professionals

G. IMA (Institute of Management Accountants)

H. ISACA (Information Systems Audit and Control Association)

I. IAPP (International Association of Privacy Professionals)

J. AICPA (American Institute of Certified Public Accountants)

K. ACFE (Association of Certified Fraud Examiners)

A. Objectives should meet the SMART criteria (Specific, Measurable, Achievable, Relevant, Timebound)

B. Objectives should only have one timescale, e.g., quarterly, annually, 5 years

C. Objectives should be based only on financial metrics for each unit or department

D. Objectives should be sought by a majority of the stakeholder categories for the organization

A. To identify the key stakeholders involved in the design process

B. To determine the budget allocated for the design project

C. To guide, constrain, and conscribe how actions and controls are prioritized to achieve acceptable levels of risk, reward, and compliance

D. To establish a timeline for the implementation of the design

A. This inquiry eliminates the need to analyze information.

B. This inquiry prevents the need for employee surveys.

C. This inquiry focuses on unfavorable events.

D. This inquiry often provides information sooner than other methods.

A. It ensures financial statements are accurate and free from misstatements

B. It verifies that what stakeholders believe is happening, is actually happening

C. It ensures policies and procedures meet regulatory standards

D. It helps identify and mitigate potential risks and threats to the organization