Which of the following is an attribute of the control self-assessment (CSA) approach?

A.
Broad stakeholder involvement

B.
Auditors are the primary control analysts

C.
Limited employee participation

D.
Policy driven

Explanation:
The control self-assessment (CSA) approach emphasizes management of and accountability for developing
and monitoring the controls of an organization’s business processes. The attributes of CSA include empowered
employees, continuous improvement, extensive employee participation and training, at! of which are
representations of broad stakeholder involvement. Choices B, C and D are attributes of a traditional audit
approach.