Which of the following is NOT a primary objective of internal controls?

The primary objectives of internal controls focus on ensuring the organization's operations are efficient, effective, and secure. The first objective, reliability and integrity of information, emphasizes the need for accurate and trustworthy data, which is vital for informed decision-making and reporting. Compliance with laws and regulations ensures that the organization adheres to applicable legal standards, avoiding penalties and fostering ethical practices. Safeguarding of assets involves implementing measures to protect organizational resources from loss, theft, or misuse, thereby ensuring the financial health of the organization.

In contrast, an effective marketing strategy falls outside the scope of traditional internal control objectives. While marketing strategies are crucial for driving business growth and customer engagement, they are not directly related to the internal control framework, which primarily seeks to manage risks and enhance operational integrity. Thus, the focus of internal controls does not include aspects of marketing, making it the correct choice for the option that is NOT a primary objective of internal controls.