Which of the following is the key benefit of control self-assessment (CSA)?

A. Management ownership of the internal controls supporting business objectives is reinforced.

B. Audit expenses are reduced when the assessment results are an input to external audit work.

C. Improved fraud detection since internal business staff are engaged in testing controls

D. Internal auditors can shift to a consultative approach by using the results of the assessment.

Explanation:

The objective of control self-assessment is to have business management become more aware of the importance of internal control and their responsibility in terms of corporate governance.

Reducing audit expenses is not a key benefit of control self-assessment (CSA). improved fraud detection is important, but not as important as ownership, and is not a principal objective of CSA. CSA may give more insights to internal auditors, allowing them to take a more consultative role; however, this is an additional benefit, not the key benefit.