Which of the following is the BEST method to identify unnecessary controls?
A. Evaluating existing controls against audit requirements
B. Reviewing system functionalities associated with business processes
C. Monitoring existing key risk indicators (KRIs)
D. Evaluating the impact of removing existing controls
A. Evaluating existing controls against audit requirements
B. Reviewing system functionalities associated with business processes
C. Monitoring existing key risk indicators (KRIs)
D. Evaluating the impact of removing existing controls