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Key performance indicators (KPIs) are critical metrics used to evaluate the effectiveness of system controls because they provide measurable values that reflect how well an organization is achieving its objectives and goals related to security and compliance. KPIs focus on quantifiable aspects, such as the number of incidents detected by security controls, response times to breaches, or the percentage of employees completing security training. By monitoring these indicators over time, organizations can assess whether their controls are functioning as intended and identify areas for improvement.

In contrast, risk assessments primarily focus on identifying and analyzing risks rather than measuring control effectiveness. Compliance rates can indicate whether certain standards are being met but do not provide a comprehensive view of how well the controls operate in practice. User feedback, while valuable for understanding user experiences and perceptions, does not inherently measure the effectiveness of system controls from a performance or compliance standpoint. Therefore, KPIs are the most relevant and systematic way to evaluate the effectiveness of system controls.