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IIA CIA Challenge Exam IIA-ACCA Question # 148 Topic 15 Discussion

IIA-ACCA Exam Topic 15 Question 148 Discussion:
Question #: 148
Topic #: 15

Which of the following is not a direct benefit of control self-assessment (CSA)?
A.

CSA allows management to have input into the audit plan.

B.

CSA allows process owners to identify, evaluate, and recommend improving control deficiencies.

C.

CSA can improve the control environment.

D.

CSA increases control consciousness.

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Actual exam question for IIA IIA-ACCA exam by Sable62215 at Apr 29, 2026, 5:59:46 AM

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