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Question 29 - IIA-CIA-Part2 discussion

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Which of the following is not an outcome of control self-assessment?

A.
Informal, soft controls are omitted, and greater focus is placed on hard controls.
Answers
A.
Informal, soft controls are omitted, and greater focus is placed on hard controls.
B.
The entire objectives-risks-controls infrastructure of an organization is subject to greater monitoring and continuous improvement.
Answers
B.
The entire objectives-risks-controls infrastructure of an organization is subject to greater monitoring and continuous improvement.
C.
Internal auditors become involved in and knowledgeable about the self-assessment process.
Answers
C.
Internal auditors become involved in and knowledgeable about the self-assessment process.
D.
Nonaudit employees become experienced in assessing controls and associating control processes with managing risks.
Answers
D.
Nonaudit employees become experienced in assessing controls and associating control processes with managing risks.
Suggested answer: A

Explanation:

Control self-assessment (CSA) processes typically emphasize the inclusion and evaluation of both formal (hard) and informal (soft) controls. The exclusion of informal, soft controls is not an outcome of an effective CSA process. Instead, CSA encourages a comprehensive review of all control types to enhance risk management and control effectiveness.

Reference: = IIA's Practice Guide on Control Self-assessment.

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asked 18/09/2024
Anand Dillikumar
29 questions
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