The methodology uses a questionnaire that contains specific control objectives and techniques against a system or group of systems can be tested and measured.

Qualified and continuous supervision should be provided to ensure that internal control objectives are achieved.

Regardless of the changes made, recording accurate T&A information remains the primary control objective.

Management first develops listings of entity-wide control objectives.

Next, management develops listings of assertion-level control objectives related to the in-scope (significant) accounts.

Lists of assertion-level control objectives are available in most financial auditing textbooks and require tailoring to the organization.

Activities may be classified by specific control objectives, such as ensuring completeness and accuracy of information processing.

Disagreements, even within administrations, about how and what to contain have often been as prominent as the control objective.

Definition (by the auditor, independently of the client) of the control objectives of the system.

Indeed, effective missile defenses actually promote strategic arms control objectives by reducing the military value of multiple-warhead missiles.