Which of the following is not a direct benefit of control self-assessment (CSA)?

The correct answer is A. CSA allows management to have input into the audit plan. Control Self-Assessment (CSA) is a process through which employees at various levels of an organization can participate in assessing the effectiveness of risk management and control processes. The direct benefits of CSA include allowing process owners to identify, evaluate, and…

Conducting Internal Audit Engagements

Question

Options

ACSA allows management to have input into the audit plan.
BCSA allows process owners to identify, evaluate, and recommend improving control deficiencies.
CCSA can improve the control environment.
DCSA increases control consciousness.

How the community answered

(53 responses)

A
87% (46)
B
2% (1)
C
4% (2)
D
8% (4)

Explanation

Control Self-Assessment (CSA) is a process through which employees at various levels of an organization can participate in assessing the effectiveness of risk management and control processes. The direct benefits of CSA include allowing process owners to identify, evaluate, and recommend improvements for control deficiencies (Option B), improving the control environment (Option C), and increasing control consciousness (Option D). However, allowing management to have input into the audit plan (Option A) is not a direct benefit of CSA. This involvement is more related to audit planning and risk assessment rather than the CSA process itself.

Topics

#control self-assessment#CSA benefits#audit planning#process owners

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