Certified in Risk and Information Systems Control (CRISC) — Question 531

Which of the following provides the MOST useful information for regular reporting to senior management on the control environment's effectiveness?

Answer options

• A. Capability maturity model
• B. Key risk indicators (KRIs)
• C. Balanced scorecard
• D. Key performance indicators (KPIs)

Correct answer: B

Explanation

The correct answer is B, as Key Risk Indicators (KRIs) specifically measure potential risks that could impact the control environment, providing critical insights for management. Options A, C, and D, while useful, do not focus as directly on the risks associated with the control environment's effectiveness.