What is a control objective?

A control objective is defined as a specific goal that a control aims to achieve, such as ensuring the accuracy, completeness, and reliability of data. This concept is central to the implementation of controls within an organization, as it provides a clear target for what the control is intended to accomplish. For instance, controls may be designed to prevent data entry errors, ensure that financial reports are complete, or safeguard sensitive information. By establishing these objectives, organizations can measure the effectiveness of their controls and determine whether they are meeting their intended purpose, thereby contributing to overall risk management and compliance efforts.

The other choices, while related to business functions, do not accurately describe a control objective. Training employees on technology, allocating financial resources, or strategies for consumer engagement are processes or strategies but do not encapsulate the specific aim of controls within a risk management framework.