Which aspect should the testing plan assess regarding control effectiveness?

The effectiveness of controls in an organization is closely tied to their frequency of execution. Control frequency adequacy evaluates whether controls are performed regularly enough to mitigate risks appropriately. A control that is executed frequently is more likely to identify and address potential issues promptly, thereby enhancing its effectiveness. This is critical in ensuring that risks are continuously monitored and managed.

By assessing this aspect, the testing plan can determine if controls are executed at appropriate intervals to provide reasonable assurance. If a control is only performed infrequently, there may be significant exposure to risk during the periods when the control is not active. Ensuring that the frequency of controls aligns with identified risks is vital for maintaining a robust compliance and risk management framework.