What is the primary objective of regularly testing information system controls?

The primary objective of regularly testing information system controls is to ensure that these controls function as intended and to identify any vulnerabilities or weaknesses within the system. Identifying design flaws, failures, and redundancies is crucial for maintaining the integrity and security of the information system.

Through regular testing, organizations can uncover weaknesses that may not be apparent during initial assessments or during periods of routine operation. This proactive approach allows for the remediation of weaknesses before they are exploited, thereby strengthening the overall security posture of the organization. By focusing on design flaws, organizations can enhance the effectiveness of existing controls and ensure that they are adequately protecting the system against potential threats.

While the other options address important aspects of risk management and system evaluation, their primary focus is not on the regular testing of controls themselves. Providing evidence for management assertions and assessing control risk are outcomes influenced by regular testing, but they are secondary objectives rather than the primary reason for testing controls in the first place. Evaluating the need for a risk assessment is also more about determining whether further analysis is necessary rather than about the direct benefits obtained from testing the controls.