What is the PRIMARY need for effectively assessing controls?

A.
Control’s alignment with operating environment

B.
Control’s design effectiveness

C.
Control’s objective achievement

D.
Control’s operating effectiveness

Explanation:

Controls can be effectively assessed only by determining how accurately the control objective is
achieved within the environment in which they are operating. No conclusion can be reached as to
the strength of the control until the control has been adequately tested.
Answer B is incorrect. Control’s design effectiveness is also considered but is latter considered
after achieving objectives.
Answer D is incorrect. Control’s operating effectiveness is considered but after its accuracy in
objective achievement.
Answer A is incorrect. Alignment of control with the operating environment is essential but after
the control’s accuracy in achieving objective. In other words, achieving objective is the top most
priority in assessing controls.