Which of the following is an attribute of the control self-assessment (CSA) approach?

Which of the following is an attribute of the control self-assessment (CSA) approach?
A . Broad stakeholder involvement
B . Auditors are the primary control analysts
C . Limited employee participation
D . Policy driven

View Answer

Answer: A

Explanation:

The control self-assessment (CSA) approach emphasizes management of and accountability for developing and monitoring the controls of an organization’s business processes. The attributes of CSA include empowered employees, continuous improvement, extensive employee participation and training, at! of which are representations of broad stakeholder involvement. Choices B, C and D are attributes of a traditional audit approach.