Which of the following should be established FIRST when initiating a control self-assessment (CSA) program in a small organization?
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A. B. C. D.B.
When initiating a control self-assessment (CSA) program in a small organization, the first thing that should be established is the competency of the assessor (option C). This is because the assessor is the person responsible for managing the CSA process and ensuring its success.
Control self-assessment (CSA) is a process where an organization assesses its own controls, such as policies, procedures, and systems, to determine if they are working effectively. This process involves identifying risks and evaluating the effectiveness of existing controls to manage those risks. The CSA process can help organizations identify weaknesses in their control environment and implement corrective actions to improve it.
Once the assessor's competency has been established, the next step is to establish a control register. A control register is a document that lists all the controls in an organization, along with their owners, objectives, and the risks they address. This helps ensure that all controls are identified, documented, and managed effectively.
Staff questionnaires (option B) are typically used as part of the CSA process to gather information from staff about the effectiveness of controls. However, they should not be established first as they rely on having a clear understanding of the controls being assessed and their objectives.
Facilitated workshops (option D) can be a useful tool in the CSA process as they bring together key stakeholders to identify and assess risks and controls. However, they should not be established first as they require a clear understanding of the control environment and objectives, which come from establishing the assessor's competency and the control register.