The PRIMARY objective of testing the effectiveness of a new control before implementation is to:
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A. B. C. D.D.
The primary objective of testing the effectiveness of a new control before implementation is to ensure that risk is mitigated by the control. Testing the effectiveness of a new control helps to identify potential flaws in the control design or implementation, and to determine whether the control will actually reduce the risk it was designed to mitigate. By testing the control before implementation, organizations can avoid the costs and negative impacts associated with a control failure.
Complying with the organization's policy, confirming control alignment with business objectives, and measuring the efficiency of the control process are important objectives as well, but they are not the primary objective of testing the effectiveness of a new control before implementation.
Compliance with policies is important, but it does not guarantee the effectiveness of the control. Testing the control is necessary to verify that it actually works as intended. Confirming control alignment with business objectives is also important, but it does not address the effectiveness of the control in mitigating risks. Measuring the efficiency of the control process is important, but it does not ensure that the control is effective in reducing risks.
In conclusion, the primary objective of testing the effectiveness of a new control before implementation is to ensure that risk is mitigated by the control.