ITPEC IP April 2022 Question 64
ITPEC IP April 2022 — Question 64 of 100
Monitoring continuously or periodically evaluates whether internal control is present and operating effectively. It identifies control weaknesses and changes in effectiveness so deficiencies can be reported and corrected. Monitoring may be embedded in routine operations or performed through separate evaluations.
Answer (a)
Why not others:
- (b) describes compliance activity
- (c) concerns establishing the control environment and organizational structure
- (d) describes risk assessment, which identifies and analyzes threats to objectives
Key rule: Monitoring evaluates the ongoing effectiveness of controls; risk assessment identifies what can prevent objectives from being achieved.
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