Which of the following is the way to verify control effectiveness?
A.
The capability of providing notification of failure.
B.
Whether it is preventive or detective.
C.
Its reliability.
D.
The test results of intended objectives.
Explanation:
Control effectiveness requires a process to verify that the control process worked as intended and
meets the intended control objectives.
Hence the test result of intended objective helps in verifying effectiveness of control.
Answer C is incorrect. Reliability is not an indication of control strength; weak controls can be
highly reliable, even if they do not meet the control objective.
Answer B is incorrect. The type of control, like preventive or detective, does not help determine
control effectiveness.
Answer A is incorrect. Notification of failure does not determine control strength, hence this option
is not correct.