One way to determine control effectiveness is by determining:

A.
whether it is preventive, detective or compensatory.

B.
the capability of providing notification of failure.

C.
the test results of intended objectives.

D.
the evaluation and analysis of reliability.

Explanation:
Control effectiveness requires a process to verify that the control process worked as intended. Examples such as dual-control or dual-entry bookkeeping provide verification and assurance that the process operated as intended. The type of control is not relevant, and notification of failure is not determinative of control strength. Reliability is not an indication of control strength; weak controls can be highly reliable, even if they are ineffective controls.