Which of the following is MOST important for evaluating the operational effectiveness of a newly implemented control?

A、Continuousauditingtechniquesareusedtoensureongoingcontrolmonitoring.
B、Controlownersareconductingtimelymonitoringandreportingofthecontrolresults.
C、Thesourcedatausedforcontrolperformanceisaccurateandcomplete.
D、Self-assessmenttestingresultsareregularlyverifiedbyindependentcontroltestes.