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CISA QUESTION #1769
Question 1
Which of the following statements about a control self-assessment (CSA) is INCORRECT?
  • It empowers users to take ownership and accountability for controls
  • It can replace the need for a traditional audit✔️
  • It may be used to flag high-risk areas for subsequent review
  • It lacks the level of independence offered by an external auditor
Correct Answer Explanation
A CSA is a valuable internal tool that promotes user accountability and can identify areas warranting deeper review. However, it is not a substitute for a traditional independent audit, as it does not carry the same level of independence or rigor required for formal audit conclusions.