Certified in Risk and Information Systems Control (CRISC) — Question 333

Which of the following is MOST important for evaluating the operational effectiveness of a newly implemented control?

Answer options

• A. Continuous auditing techniques are used to ensure ongoing control monitoring.
• B. Control owners are conducting timely monitoring and reporting of the control results.
• C. The source data used for control performance is accurate and complete.
• D. Self-assessment testing results are regularly verified by independent control testes.

Correct answer: C

Explanation

The accuracy and completeness of the source data are critical for determining the effectiveness of a control, making option C the correct choice. While continuous auditing, timely reporting, and independent verification are important, they all depend on the underlying data being reliable to provide meaningful insights.