C
Controls can be effectively assessed only by determining how accurately the control objective is achieved within the environment in which they are operating. No conclusion can be reached as to the strength of the control until the control has been adequately tested. Incorrect Answers: A: Alignment of control with the operating environment is essential but after the control`s accuracy in achieving objective. In other words, achieving objective is the top most priority in assessing controls. B: Control`s design effectiveness is also considered but is latter considered after achieving objectives. D: Control`s operating effectiveness is considered but after its accuracy in objective achievement.