Certified in Risk and Information Systems Control (CRISC) — Question 1192

Which of the following provides the BEST assurance of the effectiveness of internal controls?

Answer options

• A. Balanced scorecard review
• B. Control self-assessments (CSAs)
• C. Compliance training metrics
• D. Continuous monitoring

Correct answer: D

Explanation

Continuous monitoring is the most effective way to ensure internal controls are functioning properly over time, allowing for immediate detection and response to issues. The other options, while useful, do not provide the same level of real-time assurance and may be retrospective or periodic in nature.