What is primarily used to highlight the natural links among policies and procedures in control evaluations?

Control cycles are fundamentally utilized to highlight the natural links among policies and procedures during control evaluations. This concept refers to the continuous process of implementing, monitoring, and adjusting controls to ensure that organizational objectives are met and risks are managed effectively.

Control cycles encompass the activities involved in establishing controls, assessing their effectiveness, and making necessary adjustments based on performance data. This process not only promotes the alignment of policies and procedures but also ensures that they work together cohesively to mitigate risks. By using control cycles, organizations can systematically evaluate how various controls interrelate and function synergistically, thus supporting a comprehensive risk management framework.

Other options, while important in their own right, do not specifically focus on demonstrating the interconnectedness of policies and procedures within control evaluations. Risk assessments primarily identify and evaluate risks without emphasizing their operational links. Management reviews involve oversight and appraisal from a broader managerial perspective, which may not delve into the specifics of control interactions. Finally, periodic audits are retrospective evaluations meant to ensure compliance and effectiveness rather than focusing on the established connections between ongoing policies and procedures.