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

Question

Options

• ATo shift some control monitoring responsibilities to functional areas
• BTo reduce control costs associated with a specific function
• CTo improve the audit rating process
• DTo create cohesive teams through employee involvement

• A
  87% (39)
• B
  2% (1)
• C
  9% (4)
• D
  2% (1)

Explanation

Control Self-Assessment (CSA) is a methodology where management and staff in a business unit take ownership of evaluating their own controls - making A correct because the primary purpose is to delegate control monitoring responsibilities from internal audit to the functional (operational) areas themselves.

Why the distractors are wrong:

• B - Cost reduction may be a side effect, but it is never the stated primary objective of CSA; the focus is on ownership, not savings.
• C - CSA is not designed to improve audit ratings; it supplements the audit process but doesn't target how audits are scored or rated.
• D - Team cohesion can be a byproduct of the collaborative workshops CSA uses, but building cohesive teams is an HR goal, not the control-management purpose of CSA.

Memory tip: Think of CSA as "control ownership transfer" - the key word is self, meaning the business unit assesses itself, shifting the monitoring burden away from auditors and onto the people who actually run the processes.

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