Tests of controls are directed toward the control's:
A) efficiency.
B) effectiveness.
C) efficiency and effectiveness.
D) cost benefit ratio.

Question

Quizplus · Accepted Answer

Tests of controls are primarily directed towards the effectiveness of a control. They test whether the control is operating as designed and whether it is achieving its intended purpose. While efficiency and cost-benefit ratio are important considerations, they are not the primary objectives of tests of controls.

Tests of Controls Are Directed Toward the Control's