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

A. Audit responsibility enhancement

B. Problem identification

C. Solution brainstorming

D. Substitution for an audit

Answer Posted / guest

Answer: A

An objective associated with a CSA program is the
enhancement of audit responsibilities (not a replacement).
Choices B and C are advantages that accrue from a CSA
program, but are not objectives. A CSA program is helpful in
determining audit steps by gaining an overall understanding
of the audit subject and audit objective. Performance of a
CSA will not replace formal audits (choice D).

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