An organization is planning to implement a control self-assessment (CSA) program for selected business processes. Which of the following should be the role of the internal audit team for this program?

Question

Options

• ADe-scope business processes to be covered by CSAs from future audit plans
• BDesign testing procedures for management to assess process controls effectively
• CPerform testing to validate the accuracy of management's self-assessment
• DAdvise management on the self-assessment process

• A
  7% (2)
• B
  17% (5)
• C
  3% (1)
• D
  72% (21)

Explanation

The internal audit team's primary role in a CSA program is to provide guidance and advice to management on how to conduct the self-assessment effectively. They may offer insights on best practices, the structure of the CSA, and how to ensure that the process is robust and reliable. However, the responsibility for performing the actual assessment lies with management, while internal audit maintains an independent oversight role. Options such as designing testing procedures, validating management’s self-assessment, or de- scoping processes from future audits might compromise the independence of the internal audit function or shift responsibilities that belong to management. Internal audit should retain an advisory and oversight role, ensuring that the CSA process is effective while maintaining objectivity for future audits.

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