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Governance, Risk, Audit & Privacy · Intermediate

Control Design Effectiveness

Whether a control, if operated as described, would prevent or detect the risk it addresses.

Definition

Design effectiveness is evaluated through inquiry, walkthroughs, and documentation review. A poorly designed control cannot be effective even if consistently performed. Design testing precedes operating effectiveness testing.

Example

A review control lacking defined criteria for what reviewers should look for is poorly designed.

Exam tip

If design is ineffective, there is no point testing operating effectiveness.

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