Certified in Risk and Information Systems Control (CRISC) — Question 548

Which of the following is the PRIMARY purpose of creating and documenting control procedures?

Answer options

• A. To help manage risk to acceptable tolerance levels
• B. To facilitate ongoing audit and control testing
• C. To establish and maintain a control inventory
• D. To increase the likelihood of effective control operation

Correct answer: D

Explanation

The primary purpose of creating and documenting control procedures is to increase the likelihood of effective control operation, ensuring that controls work as intended. While managing risk, facilitating audits, and maintaining inventories are important, they are secondary to the main goal of ensuring controls are effective.