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CISA QUESTION #1742
Question 1
Which governance concept captures the idea that the appropriate people of authority examined an issue, exercised sound judgment, and took proportionate and accountable action?
  • Leadership
  • Corporate responsibility
  • Chain of command
  • Governance✔️
Correct Answer Explanation
Governance, at its most essential, means that decisions are made by individuals who hold the correct level of authority — and that those decisions are both informed and accountable. When critical decisions are made by people who lack the requisite authority, or when decisions are pushed down to inappropriately low levels, it signals a governance failure. Governance is what separates structured, accountable decision-making from organisational anarchy.