Certified in Risk and Information Systems Control (CRISC) — Question 946
Which of the following would provide the BEST evidence of an effective internal control environment?
Answer options
- A. Independent audit results
- B. Regular stakeholder briefings
- C. Adherence to governing policies
- D. Risk assessment results
Correct answer: A
Explanation
Independent audit results are conducted by external parties and provide an objective assessment of the internal control environment, making them the most reliable evidence of effectiveness. While the other options contribute to an understanding of the control environment, they do not offer the same level of independent verification as audit results.