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.