Certified in Risk and Information Systems Control (CRISC) — Question 617
Which of the following provides the MOST reliable evidence of a control’s effectiveness?
Answer options
- A. Senior management’s attestation
- B. A detailed process walk-through
- C. A risk and control self-assessment
- D. A system-generated testing report
Correct answer: D
Explanation
The system-generated testing report provides the most objective and quantifiable evidence of a control's effectiveness, as it is based on actual data and testing results. In contrast, senior management's attestation and other subjective assessments can be influenced by bias. A detailed process walk-through and a risk and control self-assessment, while useful, do not provide the same level of reliability as a systematic report.