CISA · Question #87
Which of the following BEST describes the role of the IS auditor in a control self-assessment (CSA)?
The correct answer is D. Facilitator. In a Control Self-Assessment (CSA), the IS auditor's primary role is to facilitate the process, guiding management and staff to assess their own controls.
Question
Which of the following BEST describes the role of the IS auditor in a control self-assessment (CSA)?
Options
- AImplementer
- BApprover
- CReviewer
- DFacilitator
How the community answered
(35 responses)- B3% (1)
- C3% (1)
- D94% (33)
Why each option
In a Control Self-Assessment (CSA), the IS auditor's primary role is to facilitate the process, guiding management and staff to assess their own controls.
The auditor does not implement controls; that is the responsibility of management.
The auditor does not approve controls; that is also management's role.
While an auditor *reviews* controls in a traditional audit, in a CSA, their role is more active in guiding the self-assessment, which goes beyond simply reviewing the outcome.
In a Control Self-Assessment (CSA), the IS auditor acts as a facilitator, guiding the organization's management and staff through the process of assessing their own controls and identifying weaknesses. This role ensures objectivity and structured methodology while empowering the operational teams to take ownership of control effectiveness.
Concept tested: IS auditor role in CSA
Topics
Community Discussion
No community discussion yet for this question.