IIA-CIA-PART2 · Question #17
Which of the following is not an outcome of control self-assessment?
The correct answer is A. Informal, soft controls are omitted, and greater focus is placed on hard controls. Control self-assessment (CSA) processes typically emphasize the inclusion and evaluation of both formal (hard) and informal (soft) controls. The exclusion of informal, soft controls is not an outcome of an effective CSA process. Instead, CSA encourages a comprehensive review of…
Question
Which of the following is not an outcome of control self-assessment?
Options
- AInformal, soft controls are omitted, and greater focus is placed on hard controls.
- BThe entire objectives-risks-controls infrastructure of an organization is subject to greater
- CInternal auditors become involved in and knowledgeable about the self-assessment process.
- DNonaudit employees become experienced in assessing controls and associating control processes
How the community answered
(21 responses)- A95% (20)
- C5% (1)
Explanation
Control self-assessment (CSA) processes typically emphasize the inclusion and evaluation of both formal (hard) and informal (soft) controls. The exclusion of informal, soft controls is not an outcome of an effective CSA process. Instead, CSA encourages a comprehensive review of all control types to enhance risk management and control effectiveness.
Topics
Community Discussion
No community discussion yet for this question.