Certified Information Systems Auditor (CISA) — Question 647

Which of the following is the GREATEST concern associated with control self-assessments (CSAs)?

Answer options

• A. Employees may have insufficient awareness of controls.
• B. The assessment may not provide sufficient assurance to stakeholders.
• C. Controls may not be assessed objectively.
• D. Communication between operational management and senior management may not be effective.

Correct answer: C

Explanation

The correct answer, C, highlights that an objective assessment of controls is crucial for their effectiveness. If controls are not assessed impartially, it can lead to a misrepresentation of their effectiveness. While the other options present valid concerns, they do not address the critical issue of objectivity in assessments.