Key details for this exam, checked against the published exam outline
Each question shows the correct answer and an explanation of why it is right
A NEGATIVE assurance opinion or statement is
A NEGATIVE assurance opinion or statement indicates that, based on the procedures performed and evidence obtained, the assurance provider did not identify any reasons to believe that the subject matter does not conform to the applicable criteria. This form of opinion does not provide absolute assurance but rather limited assurance, suggesting that nothing came to the auditor's attention that causes them to believe the subject matter is not fairly stated. Reference:
AICPA Auditing Standards
IIA Standards for the Professional Practice of Internal Auditing
How would the following test be classified?
The Assurance Provider inspects a RACI matrix for inclusion of best practice content.
Inspecting a RACI (Responsible, Accountable, Consulted, Informed) matrix for inclusion of best practice content is classified as a control test. This test evaluates whether the RACI matrix, a control tool, is designed and implemented according to best practices. It assesses the completeness and appropriateness of the matrix in defining roles and responsibilities, which is an aspect of control effectiveness.
COSO Internal Control -- Integrated Framework
ISO 31000:2018 - Risk management -- Guidelines
Identifying root causes helps to
Identifying root causes helps to find solutions that fix not only the current problem but also prevent other potential problems that stem from the same root cause. This approach leads to more sustainable and effective improvements by addressing the underlying issues rather than just the symptoms. It enhances the overall quality and reliability of processes and controls within the organization. Reference:
ISO 31000:2018 - Risk management -- Guidelines
Root Cause Analysis: Improving Performance for Bottom-Line Results by Robert J. Latino, Kenneth C. Latino, and Mark A. Latino
When inspecting information, the Content Criteria provides a guide to evaluating which of these
When inspecting information, the Content Criteria provides a guide to evaluating the design of the control. Content Criteria help ensure that the controls are appropriately designed to achieve their intended purpose. Evaluating the design involves assessing whether the control's structure, procedures, and policies are adequate to mitigate identified risks and meet regulatory and organizational requirements. Reference:
ISO 19011:2018 - Guidelines for auditing management systems
COSO Internal Control -- Integrated Framework
Which of the following is defined as "a measure of the desirable effect of uncertainty on objectives?
Risk is defined as a measure of the desirable effect of uncertainty on objectives. According to the ISO 31000 standard, risk is 'the effect of uncertainty on objectives' which can be either positive (opportunity) or negative (threat). This definition encompasses the uncertainty that can impact the achievement of goals and objectives. It highlights that risk is not just about potential losses but also about potential gains that come from taking risks. Reference:
ISO 31000:2018 - Risk management -- Guidelines
NIST SP 800-30 Rev. 1 - Guide for Conducting Risk Assessments
The two kinds of PROACTIVE controls are
Proactive controls are those measures implemented to prevent undesirable events before they occur. Promoting controls are designed to encourage desired behaviors and outcomes, such as compliance with policies and procedures. Preventive controls are aimed at stopping undesirable events or actions before they happen, such as implementing security measures to prevent unauthorized access. Both types of controls are essential for effective risk management and ensuring the security and integrity of an organization's processes and systems. Reference:
COSO Internal Control -- Integrated Framework
ISO/IEC 27002:2013 - Information technology - Security techniques - Code of practice for information security controls
Which of these roles is allowed to conduct assurance?
Any and all of the listed roles can conduct assurance activities provided they have the appropriate purpose and parameters defined. Assurance activities are not limited to a specific function but can be performed by various roles within an organization, such as Internal Audit, Compliance, Risk Management, and Information Security, among others. The key is that these roles must operate with the proper scope, authority, and independence to provide credible and reliable assurance. Reference:
COSO Internal Control -- Integrated Framework
ISO 31000:2018 - Risk management -- Guidelines
Exam domains verified against: Official OCEG GRCA exam guide, last checked October 2026.
Start with definitions and key GRC terminology so you can recognize concepts across real audits. Then learn why organizations adopt integrated GRC approaches and how they connect to governance, strategy, risk, compliance, ethics, and audit disciplines.
This is the core of the GRCA exam. Study the models and methodologies used in audit and assurance work. Focus on how to plan assessments, what steps you take when performing them, and how to design meaningful reports with follow-up actions.
Understand the content and structure of the GRC Assessment Framework (the Burgundy Book). Learn to apply it in different assessment contexts and know how the framework components guide your audit scope and approach.
Common questions about the exam itself
