Which of the following is the PRIMARY purpose of conducting a control self-assessment (CSA)?

The correct answer is C. To promote control ownership. The primary purpose of a Control Self-Assessment (CSA) is to promote control ownership by engaging business process owners and employees in identifying and evaluating controls within their own areas. CSA shifts accountability from auditors to the people closest to the risks and p

Submitted by rohit_dlh· Apr 18, 2026Governance and Management of IT

Question

Options

ATo replace audit responsibilities
BTo reduce control costs
CTo promote control ownership
DTo enable early detection of risks

How the community answered

(25 responses)

A
4% (1)
B
8% (2)
C
88% (22)

Explanation

The primary purpose of a Control Self-Assessment (CSA) is to promote control ownership by engaging business process owners and employees in identifying and evaluating controls within their own areas. CSA shifts accountability from auditors to the people closest to the risks and processes, fostering a risk-aware culture. CSA does not replace audit responsibilities (A) - it complements them. While it may improve efficiency, reducing control costs (B) is not its primary purpose. Early detection of risks (D) is a benefit but is secondary to the core goal of building ownership and accountability within the business.

Topics

#Control Self-Assessment (CSA)#Control Ownership#IT Governance

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