A PRIMARY benefit derived from an organization employing control self-assessment (CSA) techniques is that
it:

A.
can identify high-risk areas that might need a detailed review later.

B.
allows IS auditors to independently assess risk.

C.
can be used as a replacement for traditional audits.

D.
allows management to relinquish responsibility for control.

Explanation:
CSA is predicated on the review of high-risk areas that either need immediate attention or a more thorough
review at a later date. Choice B is incorrect, because CSA requires the involvement of auditors and line
management. What occurs is that the internal audit function shifts some of the control monitoring
responsibilities to the functional areas. Choice C is incorrect because CSA is not a replacement for traditional
audits. CSA is not intended to replace audit’s responsibilities, but to enhance them. Choice D is incorrect,
because CSA does not allow management to relinquish its responsibility for control.