Control Monitoring Process:
The control monitoring process involves regular review and assessment of controls to ensure they
are operating effectively and as intended.
Frequent Control Exceptions:
Frequent exceptions in control processes often indicate that the controls are not aligning well with
the business priorities or operational needs.
This misalignment can occur when controls are too rigid, outdated, or not suited to the current
business environment, leading to frequent violations or bypassing of controls.
Comparison of Options:
A excessive costs associated with the use of a control might be a concern, but it is not the primary
reason for frequent exceptions.
C high risk appetite throughout the enterprise might lead to more accepted risks but does not
directly explain frequent control exceptions.
Conclusion:
Therefore, frequent control exceptions are most likely to indicate misalignment with business
priorities.
