Which term describes the statement of the desired result or purpose to be achieved by implementing control procedures?

Which term describes the statement of the desired result or purpose to be achieved by implementing control procedures?

• A. Governance
• B. RACI model
• C. Control objective
• D. Risk culture

Answer: (C)

Control objective describes the desired result or purpose to be achieved by implementing control procedures. It sets the target that controls are meant to achieve, such as ensuring data integrity, protecting confidentiality, or maintaining regulatory compliance. This framing guides the design, implementation, and evaluation of controls because you can assess whether the control actually achieves that objective. Governance provides the overall direction and oversight, the RACI model clarifies who is responsible and accountable, and risk culture reflects the organization’s attitude toward risk. So the statement of the desired result to be achieved by control procedures is a control objective.

Control objective describes the desired result or purpose to be achieved by implementing control procedures. It sets the target that controls are meant to achieve, such as ensuring data integrity, protecting confidentiality, or maintaining regulatory compliance. This framing guides the design, implementation, and evaluation of controls because you can assess whether the control actually achieves that objective. Governance provides the overall direction and oversight, the RACI model clarifies who is responsible and accountable, and risk culture reflects the organization’s attitude toward risk. So the statement of the desired result to be achieved by control procedures is a control objective.