Which of the following BEST demonstrates that an implemented control is effective in mitigating the intended risk?
Which of the following BEST demonstrates that an implemented control is effective in mitigating the intended risk?
Accurate reporting of control test results to management best demonstrates that an implemented control is effective in mitigating the intended risk. Control testing involves evaluating and assessing the performance of the control to ensure it operates as intended. Accurate reporting of these test results to management provides evidence of the control's effectiveness in reducing or mitigating the risks it was designed to address.
C, it's the only one that's got to do with risk reduction
Option C does not prove that the control was effective. It only tells us that implementation was done
"Control test results" signify that test of control effectiveness was done. Testing is d only means of verifying effectiveness.