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Question 556

Which of the following is the PRIMARY objective of baselining the IT control environment?

    Correct Answer: D

    Baselining the IT control environment involves assessing and documenting the current state of IT controls to establish a standard or benchmark. The primary objective of this process is to detect any deviations from that baseline, enabling the organization to identify and address control deficiencies or weaknesses. This ensures that the IT control environment remains effective and in line with the organization's standards and expectations.

Discussion
SwallowsOption: D

Baselining the IT control environment involves assessing the current state of IT controls and practices within an organization. This process helps identify the baseline level of control effectiveness and detect any deviations or deficiencies from expected norms. By establishing this baseline, organizations can better understand their current control environment, identify areas for improvement, and track progress over time.

ChangwhaOption: D

D. Detect control deviations.