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CISA · Question #255

CISA Question #255: Real Exam Question with Answer & Explanation

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Submitted by helene.fr· Apr 18, 2026Governance and Management of IT

Question

Following an IT audit, management has decided to accept the risk highlighted in the audit report. Which of the following would provide the MOST assurance to the IS auditor that management is adequately balancing the needs of the business with the need to manage risk?

Options

  • APotential impact and likelihood are adequately documented.
  • BEstablished criteria exist for accepting and approving risk.
  • CA communication plan exists for informing parties impacted by the risk.
  • DIdentified risk is reported into the organization's risk committee.

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Topics

#Risk acceptance criteria#IT risk governance#Risk management process#Auditor assurance
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