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The success of control self-assessment (CSA) highly depends on:

having line managers assume a portion of the responsibility for control monitoring.

assigning staff managers the responsibility for building, but not monitoring, controls.

the implementation of a stringent control policy and rule-driven controls.

the implementation of supervision and the monitoring of controls of assigned duties.

The primary objective of a CSA program is to leverage the internal audit function by shifting some
of the control monitoring responsibilities to the functional area line managers. The success of a
control self-assessment (CSA) program depends on thedegree to which line managers assume
responsibility for controls- Choices B, C and D are characteristics of a traditional audit approach,
not a CSA approach.

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