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| Topic |
Details |
| Topic 1 |
- Corporate Governance Determinants and Principles: This section of the exam measures the skills of Internal Auditors and covers the main factors that shape governance frameworks and the guiding principles that ensure accountability and fairness in decision-making.
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| Topic 2 |
- Corporate Governance Report Components: This section of the exam measures the skills of Internal Auditors and covers the essential components that form a standard corporate governance report for organizational review.
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| Topic 3 |
- Internal Audit: This section of the exam measures the skills of Corporate Governance Consultants and covers the purpose of internal audit functions in monitoring compliance and strengthening governance practices.
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| Topic 4 |
- Corporate Governance: Transparency and Disclosure: This section of the exam measures the skills of Internal Auditors and covers the importance of transparent communication, financial disclosures, and ethical practices in building trust.
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| Topic 5 |
- Anti-Corruption Mechanisms: This section of the exam measures the skills of Corporate Governance Consultants and covers preventive measures and mechanisms that organizations adopt to curb corruption and enhance credibility.
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| Topic 6 |
- Risk Sources and Impact Assessment: This section of the exam measures the skills of Internal Auditors and covers the identification of risk sources and how their potential impacts on business operations are assessed.
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| Topic 7 |
- Corporate Governance Sample Report Preparation: This section of the exam measures the skills of Internal Auditors and covers preparing sample governance reports to demonstrate compliance and best practices.
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| Topic 8 |
- Corporate Governance Report Preparation: This section of the exam measures the skills of Corporate Governance Consultants and covers the process of drafting governance reports in line with established standards.
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| Topic 9 |
- Financial and Administrative Corruption: This section of the exam measures the skills of Internal Auditors and covers common forms of corruption, their effects on organizations, and the role of monitoring systems in detecting them.
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| Topic 10 |
- Parties Involved in Corporate Governance: This section of the exam measures the skills of Corporate Governance Consultants and covers the various stakeholders, including boards, management, and shareholders, who play a role in governance structures.
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| Topic 11 |
- Examining Examples of Corporate Governance Reports of Some Organizations: This section of the exam measures the skills of Corporate Governance Consultants and covers reviewing real-world examples of governance reports from different organizations to understand practical applications.
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AGRC International Certified Corporate Governance Officer Sample Questions (Q22-Q27):
NEW QUESTION # 22
"Work ethics" fall under the main risks of:
- A. Strategic
- B. Organizational
- C. Commitment
Answer: C
NEW QUESTION # 23
The Sarbanes-Oxley Act was issued by the U.S. government, and one of its positive effects is:
- A. Enhancing the role of management and external auditors in the process of preparing financial statements.
- B. Protecting shareholders from the transgressions of the board of directors.
- C. Reducing risks when detecting violations at the appropriate time.
Answer: A
NEW QUESTION # 24
There are some obstacles to the independence of board members, such as:
- A. The member owning 10% or more of the company's shares.
- B. The member owning 3% or more of the company's shares.
- C. The member owning 5% or more of the company's shares.
Answer: A
NEW QUESTION # 25
Examples of "material developments" that must be disclosed without delay are:
- A. Any debt outside the company's normal course of business amounting to or exceeding 10% of the company's total assets.
- B. Any debt outside the company's normal course of business amounting to or exceeding 5% of the company's net assets.
- C. Any debt outside the company's normal course of business amounting to or exceeding 10% of the company's net assets.
Answer: A
NEW QUESTION # 26
There are several differences between governance and management, and it can be said that:
- A. All of the above.
- B. The board of directors makes its decisions individually.
- C. Executives and managers make their decisions individually.
Answer: A
NEW QUESTION # 27
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