An internal auditor has been assigned to facilitate a risk and control self-assessment for the finance group. Which of the following is the most appropriate role that she should assume when facilitating the workshop?
A.
Express an opinion on the participants' inputs and conclusions as the assessment progresses.
B.
Provide appropriate techniques and guidelines on how the exercise should be undertaken.
C.
Evaluate and report on all issues that may be uncovered during the exercise.
D.
Screen and vet participants so that the most appropriate candidates are selected to participate in the exercise.
When facilitating a risk and control self-assessment (RCSA) workshop, the internal auditor's most appropriate role is to provide the necessary techniques and guidelines for conducting the exercise. This involves guiding participants on the methodology and framework for identifying and assessing risks and controls without influencing their inputs or conclusions, thereby ensuring an objective and effective self-assessment process. References: = IIA Practice Guide: "Facilitation Skills for Auditors".
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