CISA · Question #557
Which of the following is the MOST important benefit of using control self-assessments (CSAs)?
The correct answer is D. Early detection of risk. Early detection of risk is the most important benefit of CSAs because they engage the employees closest to the business processes-who have the deepest understanding of operational risks-in the control evaluation process. This enables risks to surface much earlier than they…
Question
Which of the following is the MOST important benefit of using control self-assessments (CSAs)?
Options
- AMore effective and improved internal controls
- BCreation of cohesive teams through employee involvement
- CDefined control ownership
- DEarly detection of risk
How the community answered
(27 responses)- A4% (1)
- B7% (2)
- D89% (24)
Explanation
Early detection of risk is the most important benefit of CSAs because they engage the employees closest to the business processes-who have the deepest understanding of operational risks-in the control evaluation process. This enables risks to surface much earlier than they would through traditional periodic audits. Option A (more effective internal controls) is a downstream outcome of good CSA results, not the primary benefit. Option B (team cohesion) is a secondary organizational benefit. Option C (control ownership) may be clarified through the CSA process but is not its most important benefit.
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