Which of the following statement INCORRECTLY describes the Control self-assessment (CSA) approach? 

Answer options:

A. CSA is policy or rule driven
B. CSA Empowered/accountable employees
C. CSA focuses on continuous improvement/learning curve
D. In CSA, Staffs at all level, in all functions, are the primary control analyst.

A

The word INCORRECTLY is the keyword used in the question. You need to find out an option which incorrectly describes Control Self-assessment. For your exam you should know the information below about control self-assessment: Control self-assessment is an assessment of controls made by the staff and management of the unit or units involved. It is a management technique that assures stakeholders, customers and other parties that the internal controls of the organization are reliable. Benefits of CSA - Early detection of risk - More efficient and improved internal controls Creation of cohesive teams through employee involvement Developing a sense of ownership of the controls in the employees and process owners, and reducing their resistance to control improvement initiatives Increased employee awareness of organizational objectives, and knowledge of risk and internal controls Highly motivated employees - Improved audit training process - Reduction in control cost - Assurance provided to stakeholders and customers Traditional and CSA attributes - Traditional Historical CSA - Assign duties/supervises staff Empowered/accountable employees Policy/rule driven Continuous improvement/learning curve Limited employee participation Extensive employee participation and training Narrow stakeholders focus Broad stakeholders focus Auditors and other specialist Staff at all level, in all functions, are the primary control analysts The following answers are incorrect: The other options specified are correctly describes about CSA. Reference: CISA review manual 2014 page number 61, 62 and 63