The PRIMARY role of a control self-assessment (CSA) facilitator is to:
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A. B. C. D.A.
A control self-assessment (CSA) is a technique used by organizations to evaluate their internal control systems. The primary role of a CSA facilitator is to ensure that the CSA process is properly conducted and that the results are accurate and reliable.
The CSA facilitator's responsibilities include guiding the CSA team through the process, coordinating with management and other stakeholders, and ensuring that the team has access to the necessary resources and information. The facilitator also plays a critical role in ensuring that the team stays focused on the task at hand, which is evaluating the effectiveness of the organization's internal control systems.
Option A, reporting on internal control weaknesses, is not the primary role of a CSA facilitator. While the facilitator may identify control weaknesses as part of the CSA process, their primary responsibility is to facilitate the process and ensure that the results are accurate and reliable.
Option B, focusing the team on internal controls, is an important responsibility of the CSA facilitator. The facilitator must ensure that the team stays focused on the evaluation of internal controls and does not get distracted by other issues.
Option C, providing solutions for control weaknesses, is not the primary role of a CSA facilitator. While the facilitator may provide guidance or suggestions to the team, their primary responsibility is to facilitate the process and ensure that the team arrives at its own conclusions.
Option D, conducting interviews to gain background information, is not the primary role of a CSA facilitator. While the facilitator may conduct interviews as part of the CSA process, their primary responsibility is to facilitate the process and ensure that the team arrives at accurate and reliable conclusions.
In summary, the primary role of a CSA facilitator is to facilitate the process of evaluating an organization's internal control systems and ensuring that the results are accurate and reliable. The facilitator is responsible for guiding the team through the process, ensuring that the team stays focused on the task at hand, and coordinating with management and other stakeholders as necessary.