Definition
Percentage of controls operating effectively.
Context
Control effectiveness rate is a key metric within internal controls and is commonly used in fraud risk assessment as well as internal and external audits. It evaluates whether defined controls operate as intended and effectively mitigate risks.
Meaning
Measures the quality and reliability of the internal control system and serves as a key indicator of its overall performance.
Example
85 percent effective controls.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Control Effectiveness Rate", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/control-effectiveness-rate/, accessed April 18, 2026.