Which of the following is an attribute of the control self-assessment (CSA) approach?
Broad stakeholder involvement
Auditors are the primary control analysts
Limited employee participation
The control self-assessment (CSA) approach emphasizes management of and accountability for
developing and monitoring the controls of an organization’s business processes. The attributes of
CSA include empowered employees, continuous improvement, extensive employee participation
and training, at! of which are representations of broad stakeholder involvement. Choices B, C and
D are attributes of a traditional audit approach.