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CISA · Question #112
CISA Question #112: Real Exam Question with Answer & Explanation
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Submitted by sofia.br· Apr 18, 2026Governance and Management of IT
Question
A small business unit is implementing a control self-assessment (CSA) program and leveraging the internal audit function to test its internal controls annually. Which of the following is the MOST significant benefit of this approach?
Options
- ALine management is more motivated to avoid control exceptions.
- BBusiness owners can focus more on their core roles.
- CRisks are detected earlier.
- DCompliance costs are reduced.
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Topics
#Control Self-Assessment (CSA)#Internal Controls#Risk Management#Internal Audit