COBIT 2019
Monitor, Evaluate and Assess – COBIT 2019

COBIT 2019 MEA04.07: MEA04.07 Execute the assurance initiative, focusing on operating effectiveness

The planned assurance initiative checks whether the internal controls operating are suitable and adequate, and checks what the key in-scope management objectives actually produce: it assesses whether each management control delivers its expected outcomes (control effectiveness); the assurance professional tests outcomes and effectiveness using direct and indirect evidence of the effect on the control's goals, which gives indirect evidence that the objective is met; a choice of testing techniques is used to gather direct or indirect evidence over chosen items and periods, showing the control worked as designed; and the initiative looks into whether the control could run more efficiently, or be designed more effectively, by streamlining steps or combining it with other controls.

Maintained by Gerard BlokdykControl text last updated

What else in your programme already covers this

This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • P16 Principle 16: Conducts ongoing and/or separate evaluations

ISO 27001:2022 · 1 control

  • 9.2.1 Internal audit: general

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in Monitor, Evaluate and Assess – COBIT 2019

Query this from an agent

The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.