A PRIMARY benefit derived from an organization employing control self- assessment (CSA) techniques is that it:
A. A can identify high-risk areas that might need a detailed review later. B. B. allows IS auditors to independently assess risk. C. C. can be used as a replacement for traditional audits. D. D. allows management to relinquish responsibility for control.
A can identify high-risk areas that might need a detailed review later.
CSA is predicated on the review of high-risk areas that either need immediate attention or a more thorough review at a later date. Answer B is incorrect, because CSA requires the involvement of auditors and line management. What occurs is that the internal audit function shifts some of the control monitoring responsibilities to the functional areas.Answer C is incorrect because CSA is not a replacement for traditional audits. CSA is not intended to replace audits responsibilities, but to enhance them. Answer D is incorrect,because CSA does not allow management to relinquish its responsibility for control.