CISA Exam: IS Auditor's Role in Control Self-Assessment (CSA)

IS Auditor's Role in Control Self-Assessment (CSA)

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Question

The IS auditor's PRIMARY role in control self-assessment (CSA) is to:

Answers

Explanations

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A. B. C. D.

C.

Control self-assessment (CSA) is a process in which an organization's employees assess and evaluate the effectiveness of their own internal control system. The primary role of an IS auditor in CSA is to facilitate the process.

Option A: Evaluate the controls An IS auditor can evaluate the controls, but it is not the primary role in CSA. The primary role is to facilitate the process.

Option B: Facilitate the process Facilitating the CSA process is the primary role of the IS auditor. The IS auditor should provide guidance to the employees conducting the assessment, ensure that the process is well-designed and well-executed, and help employees interpret the results.

Option C: Identify weaknesses Identifying weaknesses is not the primary role of an IS auditor in CSA. While it is important to identify weaknesses in the control system, this task is primarily the responsibility of the employees who conduct the assessment.

Option D: Draw up an action plan Drawing up an action plan is not the primary role of an IS auditor in CSA. While it is important to develop an action plan to address weaknesses in the control system, this task is primarily the responsibility of the employees who conduct the assessment.

Therefore, the correct answer is B: facilitate the process.