Which determines the effectiveness of controls in an audit?

The effectiveness of controls in an audit is determined by a comprehensive and well-structured final audit report. This report consolidates the findings of the audit, which includes assessments of the implemented controls, their alignment with the defined security policies, and how well they mitigate identified risks. By providing detailed insights into the audit process, the final report evaluates control performance, identifies deficiencies, and suggests improvements.

Furthermore, the final audit report serves as a critical document that stakeholders can rely upon to take informed decisions regarding risk management, compliance, and operational efficacy. It encapsulates the conclusions drawn from the evidence collected throughout the audit, making it an essential tool for assessing the overall state of controls within the organization.