Which of the following would not be characteristic of control self-assessment implemented by an audit department?
Which of the following would not be characteristic of control self-assessment implemented by an audit department?
Control self-assessment (CSA) is a process where managers and work teams within an organization evaluate the effectiveness of their own internal controls and take responsibility for the design and functioning of those controls. It is a collaborative and participatory approach that typically involves workshops facilitated by internal auditors but does not involve traditional audit tests by auditors. Instead, the role of auditors in CSA is more about facilitation, guidance, and recording. Therefore, traditional audit tests to identify control weaknesses are not characteristic of CSA, making option C the correct answer.
Golden rule - CSA relates to Group
Why C ?
Hi Wendy, please read the question in more details. The question asks about CSA not the assessment of control. WRONG ANSWER WHICH IS NOT CONNECTED WITH WHAT THE QUESTION ASKS ABOUT - Auditors perform traditional audit tests to identify control weaknesses.
got it, thanks !
Lack of independance.