Which of the following stakeholders is accountable for control evaluations during a control self- assessment (CSA)?

The correct answer is C. Departmental managers. In a control self-assessment (CSA), departmental managers are accountable for evaluating the controls within their areas of responsibility. They have the most direct knowledge of the processes and controls in place and are responsible for ensuring that the controls are…

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

Question

Options

AEnterprise risk management (ERM)
BChief internal auditor
CDepartmental managers
DQuality assurance (QA) team

How the community answered

(51 responses)

A
4% (2)
B
2% (1)
C
92% (47)
D
2% (1)

Explanation

In a control self-assessment (CSA), departmental managers are accountable for evaluating the controls within their areas of responsibility. They have the most direct knowledge of the processes and controls in place and are responsible for ensuring that the controls are operating effectively and in compliance with organizational standards. The role of other stakeholders, such as ERM, internal auditors, or QA teams, is typically to support or review the assessments, not to be primarily accountable for them.

Topics

#Control Self-Assessment (CSA)#Roles and Responsibilities#Accountability#Internal Controls

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