The success of control self-assessment (CSA) highly depends on:

The success of control self-assessment (CSA) highly depends on:
A . having line managers assume a portion of the responsibility for control monitoring.
B . assigning staff managers the responsibility for building, but not monitoring, controls.
C . the implementation of a stringent control policy and rule-driven controls.
D . the implementation of supervision and the monitoring of controls of assigned duties.

View Answer

Answer: A

Explanation:

The primary objective of a CSA program is to leverage the internal audit function by shifting some of the control monitoring responsibilities to the functional area line managers. The success of a control self-assessment (CSA) program depends on the degree to which line managers assume responsibility for controls- Choices B, C and D are characteristics of a traditional audit approach, not a CSA approach.