QuestionQ958

Risk Response and Reporting

Which of the following is the MOST important action for a risk practitioner when reviewing the results of control-performance monitoring?

  • A Analyze appropriateness of key performance indicators (KPIs).
  • B Evaluate changes to the organization’s risk profile.
  • C Confirm controls achieve regulatory compliance.
  • D Validate whether the controls effectively mitigate risk.
Explanation

Control effectiveness is the extent to which a control contributes to reducing risk. Reviewing control-performance results must therefore validate that the controls are operating effectively and mitigating the risks they were designed to address.

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