What is the primary goal of diagnostic internal controls?

The primary goal of diagnostic internal controls is to assess and evaluate performance. These controls are designed to provide information about how well an organization's processes, systems, and structures are functioning in achieving set objectives. By focusing on performance measurement and evaluation, diagnostic internal controls enable management to identify areas that require improvement, ensure compliance with policies, and maintain accountability within the organization. They help in tracking progress toward goals and can facilitate informed decision-making by highlighting discrepancies between target performance and actual results.