Which CIS design principle emphasizes that controls should be measurable?

Prepare for the Information Systems and Controls (ISC) CPA Exam. Study with flashcards and multiple-choice questions, each with hints and explanations. Get ready to excel!

The principle that emphasizes that controls should be measurable is indeed centered on the idea of ensuring that controls can be evaluated to determine their effectiveness and efficiency. Measurable controls allow organizations to assess whether the controls in place are achieving their intended objectives. This aspect is crucial as it helps in identifying areas needing improvement and in demonstrating compliance with regulatory requirements or internal policies.

Having measurable controls means that organizations can implement key performance indicators (KPIs) and metrics to monitor the performance of the controls over time. This fosters a culture of continuous improvement and accountability, where organizations can make data-driven decisions based on how well the controls are functioning.

In contrast, options like align, focus, and feasible cover other aspects of control design principles, such as ensuring that controls align with business objectives, addressing key risks, and being practical to implement. However, they do not specifically address the necessity of measurement, which is critical for effective management and assurance of internal controls.

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