WGU D486 GOVERNANCE, RISK, AND
COMPLIANCE 70DF PRACTICE
EXAMINATION 2026 QUESTIONS WITH
ANSWERS GRADED A+
◍ output control.
Answer: control that checks output to make sure it matches input and/or
expected format/results
◍ control processes.
Answer: any actions taken by management, the board, or other parties to
manage risk and increase the likelihood that established objectives and goals
will be achieved
◍ entity level control.
Answer: operates across an entire organization and often related to controls
related to management oversight and governance; examples include the
organization's risk management process and controls about management's
tone at the top
◍ governance.
Answer: the combination of processes and structures implemented by the
board to inform, direct, manage, and monitor the activities of the
organization toward the achievement of its objectives
◍ Logging and Monitoring.
Answer: function as detective controls by scrutinizing system activities and
highlighting abnormal patterns or file modifications. This capability is
crucial for early detection of ransomware attacks, aligning with the
company's approach to identifying and mitigating these threats swiftly.
, ◍ transaction level controls.
Answer: control activities that relate to a specific operational task or
transaction and are implemented to ensure completeness and/or accuracy of
it; examples include proper authorization and segregation of duties
◍ strategic controller.
Answer: advises the management on the risk-return performance of the
business and advocates integrating risk management with planning and
performance management.
◍ organizational culture.
Answer: drives how an organization conducts business and executes
strategy, impacting environment, risks, and controls
◍ What is the boards responsibility in developing an ERM program?.
Answer: The board is an oversight body and is required to ensure that the
risks considered are appropriate in the context of the company.they must
also work in concert with the company's senior management to set the
appropriate tone at the top to ensure that the ERM efforts are prioritized in
strategic and operating decision making
◍ COSO Framework.
Answer: 1. Control Environment2. Risk Assessment3. Control Activities4.
Information and Communication5. Monitoring
◍ manual control.
Answer: control processes performed by people and more suitable when
judgement and discretion are required
◍ strategic risk.
Answer: the risk that internal and external threats could prevent an
organization from executing its strategy
◍ Compliance Champions.
Answer: an employee who helps promote and support the company's
compliance polices from within their department
COMPLIANCE 70DF PRACTICE
EXAMINATION 2026 QUESTIONS WITH
ANSWERS GRADED A+
◍ output control.
Answer: control that checks output to make sure it matches input and/or
expected format/results
◍ control processes.
Answer: any actions taken by management, the board, or other parties to
manage risk and increase the likelihood that established objectives and goals
will be achieved
◍ entity level control.
Answer: operates across an entire organization and often related to controls
related to management oversight and governance; examples include the
organization's risk management process and controls about management's
tone at the top
◍ governance.
Answer: the combination of processes and structures implemented by the
board to inform, direct, manage, and monitor the activities of the
organization toward the achievement of its objectives
◍ Logging and Monitoring.
Answer: function as detective controls by scrutinizing system activities and
highlighting abnormal patterns or file modifications. This capability is
crucial for early detection of ransomware attacks, aligning with the
company's approach to identifying and mitigating these threats swiftly.
, ◍ transaction level controls.
Answer: control activities that relate to a specific operational task or
transaction and are implemented to ensure completeness and/or accuracy of
it; examples include proper authorization and segregation of duties
◍ strategic controller.
Answer: advises the management on the risk-return performance of the
business and advocates integrating risk management with planning and
performance management.
◍ organizational culture.
Answer: drives how an organization conducts business and executes
strategy, impacting environment, risks, and controls
◍ What is the boards responsibility in developing an ERM program?.
Answer: The board is an oversight body and is required to ensure that the
risks considered are appropriate in the context of the company.they must
also work in concert with the company's senior management to set the
appropriate tone at the top to ensure that the ERM efforts are prioritized in
strategic and operating decision making
◍ COSO Framework.
Answer: 1. Control Environment2. Risk Assessment3. Control Activities4.
Information and Communication5. Monitoring
◍ manual control.
Answer: control processes performed by people and more suitable when
judgement and discretion are required
◍ strategic risk.
Answer: the risk that internal and external threats could prevent an
organization from executing its strategy
◍ Compliance Champions.
Answer: an employee who helps promote and support the company's
compliance polices from within their department
