Certified Information Systems Auditor CISA · Free Practice Question Easy
Question 77
- A Employee awareness of controls is improved through involvement in their improvement.
- B It could fulfill the requirement for internal auditing.
- C Risks can be detected earlier, since subject matter experts are involved earlier.
- D Internal controls are improved.
Reveal correct answer
Correct answer: B
Explanation
Correct Answer:
It could fulfill the requirement for internal auditing is correct.
Incorrect Answers:
All other answers are incorrect. These are advantages of control self-assessments, as internal controls will improve, employees and experts will be more involved in the process, and potential risks could be detected earlier. However, control self-assessments should not be mistaken for a substitute for an internal audit, because internal audits are not completely independent, unbiased, and objective since they are performed by stakeholders in the process and not by a trained, objective auditor.
Discussion
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