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This paper reports a study designed to develop a measure of control effectiveness to evaluate controls in empirical research and practice. In particular, a psychometric measure of meaning, called a semantic differential [Osgood et al, 1971], is developed for the evaluation of computer controls. Functionality, strength and practicality are the three factors underlying auditor judgements. These factors resulted from a factor analysis of responses to the semantic differential instrument. A variety of uses are identified for this three factor measure of control effectiveness and include applications in audit research, audit education, and the practice of auditing.