QuestionQ1640

Governance

Which of the following offers the BEST assurance of internal-control effectiveness?

  • A Balanced scorecard review
  • B Control self-assessments (CSAs)
  • C Compliance training metrics
  • D Continuous monitoring
Explanation

Continuous monitoring provides ongoing, often automated, evaluation of whether controls operate as intended. Its timely, repeatable testing and broader coverage provide stronger assurance of control effectiveness than periodic self-assessments, balanced-scorecard reviews, or training metrics.

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