Which term refers to an assessment performed by the unit's own staff to verify that controls are working as intended?

Which term refers to an assessment performed by the unit's own staff to verify that controls are working as intended?

• A. Frequency analysis
• B. Control risk self-assessment
• C. Compensating control
• D. Control self-assessment

Answer: (D)

This item is about internal evaluation of controls by the people who actually operate them. When the unit’s own staff review and certify that the controls are in place and functioning as intended, that process is called a control self-assessment. It emphasizes ownership and ongoing verification of operating effectiveness, often using checklists, evidence gathering, and management sign-off to show the controls are working as designed. This fits best because it specifically describes the unit’s personnel assessing whether the controls they rely on are actually functioning, rather than measuring data frequency, substituting a different control, or evaluating risk around controls. The other terms refer to different ideas: a frequency analysis isn’t about assessing controls’ effectiveness, a compensating control is an alternative control used when another is not feasible, and a control risk self-assessment focuses more on evaluating the risk that controls might fail rather than directly validating the controls’ operation.

This item is about internal evaluation of controls by the people who actually operate them. When the unit’s own staff review and certify that the controls are in place and functioning as intended, that process is called a control self-assessment. It emphasizes ownership and ongoing verification of operating effectiveness, often using checklists, evidence gathering, and management sign-off to show the controls are working as designed.

This fits best because it specifically describes the unit’s personnel assessing whether the controls they rely on are actually functioning, rather than measuring data frequency, substituting a different control, or evaluating risk around controls. The other terms refer to different ideas: a frequency analysis isn’t about assessing controls’ effectiveness, a compensating control is an alternative control used when another is not feasible, and a control risk self-assessment focuses more on evaluating the risk that controls might fail rather than directly validating the controls’ operation.