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All Review Procedures in the GRC Assessment Tools must be followed to assess a particular element
Correct Answer: B
It is important to use professional judgment when conducting a GRC assessment, rather than rigidly following all review procedures in the GRC Assessment Tools. While these tools provide valuable guidelines and frameworks, each organization and situation is unique. Professional judgment allows for flexibility and adaptation of the procedures to fit the specific context andnuances of the assessment, ensuring more relevant and effective outcomes.References: * ISO 19011:2018 - Guidelines for auditing management systems * IIA Standards for the Professional Practice of Internal Auditing