Which of the following is an objective of a control
self-assessment (CSA) program?

A. Concentration on areas of high risk

B. Replacement of audit responsibilities

C. Completion of control questionnaires

D. Collaborative facilitative workshops

Answer Posted / guest

Answer: A

The objectives of CSA programs include education for line
management in control responsibility and monitoring and
concentration by all on areas of high risk. The objectives
of CSA programs include the enhancement of audit
responsibilities, not replacement of audit responsibilities.
Choices C and D are tools of CSA, not objectives.

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