A PRIMARY advantage of control self-assessment (CSA) techniques is that:
A. A. it ascertains high-risk areas that might need a detailed review later B. B. risk can be assessed independently by IS auditors C. C. it replaces audit activities D. D. it allows management to delegate responsibility for control
A. it ascertains high-risk areas that might need a detailed review later
CSA helps to identify high risk area that need to be reviewed and controlled. Risk need to be† assessed jointly with business staff. CSA enhances audit responsibilities (and do not replaces audit activities). Accountability for controls remains with management.