Which of the following is MOST important for evaluating the operational effectiveness of a newly implemented control?

Which of the following is MOST important for evaluating the operational effectiveness of a newly implemented control?
A . Continuous auditing techniques are used to ensure ongoing control monitoring.
B . Control owners are conducting timely monitoring and reporting of the control results.
C . The source data used for control performance is accurate and complete.
D . Self-assessment testing results are regularly verified by independent control testes.

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Answer: A