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Governance, Risk, Audit & Privacy · Foundational

Control Objective

Statement of the desired result or purpose to be achieved by implementing controls.

Definition

Control objectives describe what a control set must accomplish, such as ensuring only authorized changes reach production. Frameworks such as COBIT and SOC 1 reports are structured around control objectives. Multiple controls may support one objective.

Example

Control objective: logical access to financial applications is restricted to authorized users.

Exam tip

Controls are tested against control objectives.

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