Which of the following is the way to verify control effectiveness?
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A. B. C. D.D.
Control effectiveness requires a process to verify that the control process worked as intended and meets the intended control objectives.
Hence the test result of intended objective helps in verifying effectiveness of control.
Incorrect Answers: A: Notification of failure does not determine control strength, hence this option is not correct.
B: The type of control, like preventive or detective, does not help determine control effectiveness.
C: Reliability is not an indication of control strength; weak controls can be highly reliable, even if they do not meet the control objective.
The way to verify control effectiveness is to test the control to ensure it is achieving its intended objectives. This means verifying that the control is functioning as it was designed and implemented, and that it is effectively mitigating the risk it was intended to address.
The correct answer is option D: The test results of intended objectives.
Option A: The capability of providing notification of failure, is not an effective way to verify control effectiveness. This only assesses whether the control can detect failures, but not whether it can prevent them or mitigate their impact.
Option B: Whether it is preventive or detective, is not an effective way to verify control effectiveness. This only classifies controls based on their function, but does not assess whether they are achieving their intended objectives.
Option C: Its reliability, is also not an effective way to verify control effectiveness. This only assesses the consistency of the control's performance, but does not assess whether it is achieving its intended objectives.
In summary, to verify control effectiveness, it is necessary to test the control against its intended objectives to ensure that it is functioning as it should and effectively mitigating the associated risk.