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Governance, Risk, Audit & Privacy · Intermediate

Operating Effectiveness

Whether a control operated consistently as designed throughout a specified period.

Definition

Operating effectiveness is tested by sampling instances over the period and inspecting, reperforming, or observing them. SOC Type 2 reports and SOX testing include operating effectiveness. Exceptions indicate the control did not always operate.

Example

Testing 40 of 250 weekly backup reviews across the year confirms operating effectiveness.

Exam tip

Type 2 SOC reports cover operating effectiveness; Type 1 does not.

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