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AGRC International Certified Corporate Governance Officer Sample Questions:

1. One of the most prominent schools that worked on developing governance principles globally is:

A) Cadbury Rules recommendations
B) All of the above
C) Sarbanes-Oxley Act

2. One of the most important recommendations for developing governance principles around the world, specifically "communication regarding risks," is:

A) OECD Organization for Economic Cooperation and Development for Governance
B) King IV Report Principles for Governance
C) Basel Committee

3. When comparing the COSO framework for risk management with the ISO 31000 international standard for risk management, in terms of the use of terminology, we find that:

A) The ISO 31000 international standard for risk management refers to the concept of "risk tolerance" as well as "risk criteria."
B) The COSO framework discusses some concepts and terms derived from "risk acceptance level."
C) The ISO 31000 international standard for risk management discusses many common concepts and terms for risk management.

4. The Sarbanes-Oxley Act was issued by the U.S. government, and one of its positive effects is:

A) Reducing risks when detecting violations at the appropriate time.
B) Protecting shareholders from the transgressions of the board of directors.
C) Enhancing the role of management and external auditors in the process of preparing financial statements.

5. The "Three Lines of Defense" model is one of the important tools for understanding and implementing risk management in companies. The first line in this model includes:

A) Quality.
B) Risk management.
C) Internal control procedures.

Solutions: