What is a significant advantage of effective implementation of security controls in IT?

Study for the CPA Audit Exam. Utilize flashcards and multiple-choice questions, each question provides hints and detailed explanations. Prepare thoroughly!

The correct choice highlights that effective implementation of security controls in IT results in an enhanced ability to monitor the performance of activities. When security controls are properly established, they provide a structured framework for supervising and assessing various IT processes. This increased visibility allows for better tracking of user activities, data access, and overall system performance.

Additionally, with robust monitoring capabilities, organizations can quickly detect anomalies, mitigate risks, and ensure compliance with relevant regulations or standards. This proactive approach not only improves security posture but also supports ongoing assessment and enhancement of operational efficiency.

Other options, while they may seem related to security controls, do not capture the primarily intended benefit of improved monitoring. For example, reducing the need for employee oversight may incorrectly suggest that less human intervention is required, which can be misleading since effective monitoring often involves both automated systems and human oversight. Similarly, while security controls can reduce error rates and streamline auditing processes, they cannot completely eliminate errors or guarantee efficiency in audits without additional measures in place.

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