PrepAway - Latest Free Exam Questions & Answers

The success of control self-assessment (CSA) highly dep…

The success of control self-assessment (CSA) highly depends on:

PrepAway - Latest Free Exam Questions & Answers

A.
having line managers assume a portion of the responsibility for control monitoring.

B.
assigning staff managers the responsibility for building, but not monitoring, controls.

C.
the implementation of a stringent control policy and rule-driven controls.

D.
the implementation of supervision and the monitoring of controls of assigned duties.

Explanation:
The primary objective of a CSA program is to leverage the internal audit function by shifting some of the control
monitoring responsibilities to the functional area line managers. The success of a control self-assessment
(CSA) program depends on the degree to which line managers assume responsibility for controls- Choices B, C
and D are characteristics of a traditional audit approach, not a CSA approach.


Leave a Reply