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CRISC · Question #297

Which of the following provides the MOST reliable evidence to support conclusions after completing an information systems controls assessment?

The correct answer is B. Information generated by the systems. Information generated by the systems themselves provides the most reliable evidence to support conclusions after an information systems controls assessment.

Submitted by paula_co· Apr 18, 2026Risk Response and Reporting

Question

Which of the following provides the MOST reliable evidence to support conclusions after completing an information systems controls assessment?

Options

  • ARisk and control self-assessment (CSA) reports
  • BInformation generated by the systems
  • CControl environment narratives
  • DConfirmation from industry peers

How the community answered

(26 responses)
  • A
    4% (1)
  • B
    88% (23)
  • C
    8% (2)

Why each option

Information generated by the systems themselves provides the most reliable evidence to support conclusions after an information systems controls assessment.

ARisk and control self-assessment (CSA) reports

Risk and control self-assessment reports are valuable but represent self-attestation, which is less objective than direct system evidence.

BInformation generated by the systemsCorrect

Information directly generated by the systems, such as logs, audit trails, configuration settings, and output reports, offers objective and verifiable evidence of control operation and effectiveness. This evidence is less susceptible to subjective interpretation or human error compared to other sources, making it highly reliable for substantiating assessment conclusions.

CControl environment narratives

Control environment narratives describe controls but do not provide direct proof of their operational effectiveness.

DConfirmation from industry peers

Confirmation from industry peers offers external perspective but is not direct evidence of an organization's internal control effectiveness.

Concept tested: Evidence for Controls Assessment

Source: https://learn.microsoft.com/en-us/compliance/assurance/auditing-log-azure-security-log-analytics

Topics

#Controls Assessment#Evidence Reliability#Audit Evidence#Information Systems Controls

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